Menu
Tax Notes logo
HOMETax Notes ResearchFederalCourt Documentscourt opinions and orders

COURT ORDERS CHURCH TO VACATE PREMISES IN TAX LIEN CASE.

SEP. 28, 2000

Temple, Indianapolis Baptist, et al., U.S. v.

DATED SEP. 28, 2000
DOCUMENT ATTRIBUTES
  • Case Name
    UNITED STATES OF AMERICA, Plaintiff, v. INDIANAPOLIS BAPTIST TEMPLE, GREGORY JEROME DIXON, AND NBD BANK, INC., Defendants.
  • Court
    United States District Court for the Southern District of Indiana
  • Docket
    No. IP98-0498-C-B/S
  • Judge
    Barker, Sarah Evans
  • Cross-Reference
    United States v. Indianapolis Baptist Temple, No. 00-1102 (Aug. 14,

    2000) (For a summary, see Tax Notes, Aug. 21, 2000, p. 1013; for the

    full text, see Doc 2000-21376 (7 original pages) or 2000 TNT 159-9.)
  • Parallel Citation
    2000-2 U.S. Tax Cas. (CCH) P50,764
    86 A.F.T.R.2d (RIA) 2000-6249
    2000 WL 1449856
    2000 U.S. Dist. LEXIS 14191
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    withholding, wages
  • Industry Groups
    Nonprofit Sector
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-25320 (5 original pages)
  • Tax Analysts Electronic Citation
    2000 TNT 193-13

Temple, Indianapolis Baptist, et al., U.S. v.

                    UNITED STATES DISTRICT COURT

 

                    SOUTHERN DISTRICT OF INDIANA

 

                        INDIANAPOLIS DIVISION

 

 

                           ORDER TO VACATE

 

 

[1] By our previous entry dated August 28, 2000, we ordered Defendants, Gregory Jerome Dixon and Indiana Baptist Temple, to show cause why this Court should not enforce the final Judgment entered in favor of the United States and recently affirmed by the Seventh Circuit Court of Appeals. Defendants contend in response to our order that there is no material continuing harm suffered by the United States if enforcement of the judgment is further delayed, while Defendants seek Supreme Court review. Defendants' submission, however, merely repeats prior arguments which we have previously filed upon and found unavailing.

[2] We conclude that a further stay is unwarranted and enforcement of the Court's final Judgment should now proceed. We accordingly GRANT the United States' motion for an order requiring Defendants to vacate the premises on which the liens in favor of the United States exist and surrender them to Plaintiff. Pursuant to 26 U.S.C. section 7402(a), IT IS HEREBY ORDERED that the Defendants, Gregory Jerome Dixon and the Indianapolis Baptist Temple, and its officers, employees, agents, and representatives, and any and all persons acting in concert with, or on behalf of Gregory Jerome Dixon or the Indianapolis Baptist Temple, shall, by or before 12:00 o'clock noon on Tuesday, November 14, 2000, VACATE and DEPART from the real property located at 339 West Cragmont Drive, the real property being more particularly described as:

     Lot 57 in Meridian Woods Village, a subdivision in Marion County

 

     as per plat thereof, recorded December 29, 1966, as instrument

 

     number 66-64935 in the office of the Recorder of Marion County,

 

     Indiana

 

 

as well as the real property located at 2711 South East Street in Indianapolis, Indiana, the real property being more particularly described in Exhibit A attached hereto. During the period of time between the date of this order and the date that the properties are required to be vacated, Defendants, Gregory Jerome Dixon and the Indianapolis Baptist Temple, its officers, employees, agents, and representatives, and any and all persons acting in concert with, or on behalf of, Gregory Jerome Dixon or the Indianapolis Baptist Temple, may remove personal property belonging to them that presently exists on said real properties.

[3] IT IS FURTHER ORDERED that the United States Marshal is authorized and directed to enforce this order at any time that he deems appropriate on or after 12:00 o'clock noon on Tuesday, November 14, 2000, by (1) entering the properties, and any and all structures and vehicles located thereon, (2) evicting any unauthorized persons from all locations on these properties, including, but not limited to, the structures, vehicles, and grounds, and (3) using force as necessary to accomplish this mission. When the United States Marshal concludes that all unauthorized persons have vacated, or been evicted from, the properties, he shall relinquish possession and custody of the properties, and any personal property found thereon, to the Receivers to be appointed by separate subsequent order of this Court.

[4] IT IS FURTHER ORDERED that, should either of the Defendants, Gregory Jerome Dixon or Indianapolis Baptist Temple, fail to vacate and depart from the property at 2711 South East Street, or the property at 339 West Cragmont Drive, both in Indianapolis, Indiana, by 12:00 o'clock noon on Tuesday, November 14, 2000, or attempt to enter onto either of those properties after that date and time, such defendant shall be subject to being found in contempt of this order of the Court, which may subject that defendant, or its representative, to a fine, or incarceration, or both.

[5] IT IS FURTHER ORDERED that any and all persons acting in concert with, or on behalf of, the Defendants, Gregory Jerome Dixon or Indianapolis Baptist Temple, who fail to vacate and depart from, or who attempt to enter into occupancy of either property, at any time after 12:00 o'clock noon on Tuesday, November 14, 2000, shall be subject to being found in contempt of this order of the Court, which may subject such person to incarceration, or fine, or both.

[6] IT IS FURTHER ORDERED that the Indianapolis Baptist Temple shall, within ten days of the date of this order, post this order in a prominent location in each building at 2711 South East Street, and at the property at 339 West Cragmont Drive, and that the Indianapolis Baptist Temple shall, within seven days of the date of this order, give written notice of this order to a custodial parent or guardian of each child for which Indianapolis Baptist Temple provides day care or educational services at 2711 South East Street, and that counsel for the Indianapolis Baptist Temple shall, within fourteen days of this order, file on behalf of his clients with this Court, and serve on counsel for the United States, a sworn certificate of compliance with both of the foregoing requirements of this paragraph, which certificate shall include a description of the date and manner in which written notice of this order was given.

[7] It is so ORDERED this 28 day of September 2000.

                                   Sarah Evans Barker, Chief Judge

 

                                   United States District Court

 

                                   Southern District of Indiana

 

 

                              EXHIBIT A

 

 

Legal Description

 

 

     Parcel 1:

 

 

     Part of Block 4 in Yoke Heirs' Subdivision to the city of

 

     Indianapolis as recorded in Land Record 31, page 63, in the

 

     Office of the Recorder of Marion County, Indiana, described as

 

     follows:

 

 

     Beginning at the center of Southern Avenue and East Street, said

 

     point being the Northwest corner of the North Half of the

 

     Southeast Quarter of section 24, Township 15, Range 3 East,

 

     point also being the Northwest corner of Block 4 of said Yoke

 

     Heirs' Subdivision; thence South on and along the West line of

 

     Block 4, 399.82 feet, said point being on the West line of Block

 

     4 and the center of East Street; thence East Parallel to the

 

     South line of said Block 4; 371.79 feet; said point being on the

 

     West right of way line of the J.M. and I. Railroad; thence in a

 

     Northwesterly direction on and along the West right of way line

 

     of said railroad 62.34 feet; thence parallel to the South line

 

     of block 4, 354.40 feet; said point being on the West line of

 

     Block 4 of said Subdivision and 339.84 feet South of the place

 

     of beginning.

 

 

     Parcel 2:

 

 

     The North Half of Block 5 in Yoke Heirs' Partition Subdivision

 

     of the Southeast Quarter of Section 24, Township 15, North of

 

     Range 3 East as shown by full proceedings in Complete Record

 

     130, page 402, in the Clerk's Office of Marion County, Indiana,

 

     and transcripted in Land Record 31, page 391, in the Recorder's

 

     Office of Marion County, Indiana, except the right of way of the

 

     Pittsburgh, Cincinnati, Chicago and St. Louis Railway Company

 

     (formerly the Jeffersonville, Madison and Indianapolis

 

     Railroad); running through said block 5 being of the width of 33

 

     feet; also except all that part of the North Half of said Block

 

     5 lying East of said right of way as shown by deed from John

 

     Yoke to Joseph L. Doerr, as recorded in Town Lot Record 398,

 

     page 140, in the Office of the Recorder of Marion County,

 

     Indiana.

 

 

     Parcel 3:

 

 

     Part of Block 4 of Yoke Heirs' partition Subdivision as recorded

 

     in Land Record 31, page 63, in the Office of the Recorder of

 

     Marion County, Indiana, more particularly described as follows:

 

 

     Beginning at a point in the center line of East Street, said

 

     center line being the West line of said Block 4, 399.82 feet

 

     South of the Northwest corner of said Block 4, said corner being

 

     the intersection of the center lines of said East Street and

 

     Southern Avenue and the Northwest corner of the North half of

 

     the Southeast Quarter of Section 24, Township 15 North, Range 3

 

     East, and running thence East parallel to the South line of said

 

     Block 4, 371.79 feet to a point on the West right-of-way line of

 

     the J.M. and I. Railroad, now known as the Pennsylvania

 

     Railroad; thence Southeasterly on and along said West right-of-

 

     way line 275.89 feet to a point; thence West parallel to the

 

     North line of said Block 4, 448.77 feet to a point in the center

 

     line of said East Street and on West line of said Block 4, and

 

     thence North on and along said West line 265.43 feet to the

 

     place of beginning.

 

 

     Parcel 6:

 

 

     Part of the Southeast quarter of Section 24, Township 15 North,

 

     Range 3 East, Marion County, Indiana, more particularly being

 

     all of Lot 12 and the south half of Lot 5 in Yoke Heirs'

 

     Partition Subdivision of the City of Indianapolis, Marion

 

     County, Indiana, excepting that portion of said lots which is

 

     the right of way of the PCC & St. L. Railroad and also excepting

 

     that portion of both lots lying east of the PCC & St. L.

 

     railroad right of way.
DOCUMENT ATTRIBUTES
  • Case Name
    UNITED STATES OF AMERICA, Plaintiff, v. INDIANAPOLIS BAPTIST TEMPLE, GREGORY JEROME DIXON, AND NBD BANK, INC., Defendants.
  • Court
    United States District Court for the Southern District of Indiana
  • Docket
    No. IP98-0498-C-B/S
  • Judge
    Barker, Sarah Evans
  • Cross-Reference
    United States v. Indianapolis Baptist Temple, No. 00-1102 (Aug. 14,

    2000) (For a summary, see Tax Notes, Aug. 21, 2000, p. 1013; for the

    full text, see Doc 2000-21376 (7 original pages) or 2000 TNT 159-9.)
  • Parallel Citation
    2000-2 U.S. Tax Cas. (CCH) P50,764
    86 A.F.T.R.2d (RIA) 2000-6249
    2000 WL 1449856
    2000 U.S. Dist. LEXIS 14191
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    withholding, wages
  • Industry Groups
    Nonprofit Sector
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-25320 (5 original pages)
  • Tax Analysts Electronic Citation
    2000 TNT 193-13
Copy RID