United States v. Bell

MEMORANDUM OPINION AND ORDER RE: PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT, DEFENDANT GLEN D. BELL AND DEFENDANT JEANETTE BELL’S MOTION TO RECONSIDER PURSUANT TO FED.R.CIY.PROC. 60(b), CO-DEFENDANT STOCKTON FINANCIAL CORP. REQUEST FOR ATTORNEY’S FEES,

The matters before the court are: 1) Plaintiffs motion for summary judgment for foreclosure of federal tax Kens against real property allegedly owned by Glen D. Bell and Jeanette Bell, husband and wife, (“Defendants Bell”) 2) Defendants Bell Fed.R.Civ.P. 60(b) motion to reconsider based on a claim of new evidence and fraud 3) Co-defendant mortgage holder Stockton Financial Corporation’s request for payment of attorney’s fees by Defendants Bell.

/. BACKGROUND

On April 29, 1997, this court reduced to judgement tax assessments against Glen D. Bell in the amount of $2,680,283.30 plus interest and against Jeanette Bell in the amount of $1,022,865.20 plus interest from March 15, 1993, the plaintiff United States now seeks to foreclose its tax lines against real property claimed to be beneficially owned by defendants.

In this action, the government alleges a personal residence and surrounding 30-acre ranch were held by Stark Management…