PROCEEDS FROM FORECLOSED PROPERTY MUST BE PAID TO IRS.
JUL. 31, 2000
Easley, Bobbie D., et al., U.S. v.
DOCUMENT ATTRIBUTES
- Case NameUNITED STATES OF AMERICA Plaintiff, v. BOBBIE D. EASLEY; MILLICENT M. MURDOCH AND SAMUEL D. EASLEY CO- TRUSTEES OF THE BOBBIE D. EASLEY IRREVOCABLE TRUST AGREEMENT, Defendants
- CourtUnited States District Court for the Western District of Missouri
- DocketNo. 92-0511-CV-W-4
- JudgeFenner, Gary A.
- Cross-ReferenceUnited States v. Bobbie D. Easley, et al., No. 92-0511-CV-W-EBH (March
18, 1996) (For a summary, see Tax Notes, April 22, 1996, p. 497; for
the full text, see Doc 96-11448 (10 pages) or 96 TNT 76-16.) - Parallel Citation86 A.F.T.R.2d (RIA) 2000-59372000 WL 13678872000 U.S. Dist. LEXIS 13208
- Code Sections
- Subject Area/Tax Topics
- Index Termsliens
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23441 (5 original pages)
- Tax Analysts Electronic Citation2000 TNT 175-14
Easley, Bobbie D., et al., U.S. v.
IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF MISSOURI
ORDER CONFIRMING MARSHAL'S SALE
[1] Now on July 31, 2000 the Court takes under consideration confirmation of the sale of real property made by the United States Marshal for the Western District of Missouri on the 12th day of July, 2000 under an Order Of Sale issued by the United States District Court for the Western District of Missouri directing the sale of the following described real estate and premises situated and being in Howard County, Missouri described as follows:
A tract of land containing in all 74.92 Acres, and described as
being a part of the South part of the Southwest Quarter of
Section 28, Township 50, Range 17, and the Northeast Quarter of
the Northwest Quarter of Section 33, Township 50, Range 17, all
in the County of Howard and State of Missouri, described by
Survey as follows:
Beginning by survey at the Quarter Section corner on the South
of Section 28; thence North 12.32 chains to a stone from whence
bears a Black Oak 16 inches in diameter, North 41 degrees East
16 links; thence West 20.03 chains to a stone from whence bears
a White Oak 26 inches in diameter, North 66 degrees West 1.09
chains; thence North 6.20 chains to a stake; thence South 57
degrees West along a County Road 4.27 chains; thence South 45
1/2 degrees West 4.70 chains; thence South 19 1/2 degrees West
4.84 chains; thence South 16 degrees West 4.27 chains; thence
South 61 degrees West 7.80 chains to the Section line on the
South of Section 28, thence South 89 degrees East with Section
line 13.67 chains to the Eighth Section corner on the South of
the Southwest Quarter of said Section 28; thence South 1 1/2
degrees East 20.30 chains to the center corner of the Northwest
Quarter of Section 33, Township 50, Range 17; thence South 89
degrees East 19.15 chains to a stone on the Quarter Section line
dividing said Section 33 North and South; thence North 20.30
chains to the point of beginning.
EXCEPT: 12.00 Acres, East part of Southeast Quarter of the
Southwest Quarter of Section 28, Township 50, Range 17, and .90
Acre Northeast part of the Northeast Quarter of the Northwest
Quarter Section 33, Township 50, Range 17, in the County of
Howard, State of Missouri, and being in all 12.90 Acres, more or
less, described by Survey as follows:
Beginning at an iron pin the Quarter corner on the South side
Section 28, Township 50, Range 17, thence North 12.32 chains to
an established stone, thence West 15.43 chains to the County
Road thence with center of same (1) South 43 degrees East 10.50
chains (2) South 38 1/2 degrees East 5.00 chains (3) South 46
1/2 degrees East 7.14 chains to Quarter Section line, thence
North 4.35 chains to beginning.
EXCEPT: A small tract in the Northeast part of the Southwest
Quarter of the Southwest Quarter of Section 28, Township 50,
Range 17, and being in all 1.00 Acre, more or less, except that
part deeded to Missouri State Highway Department for road
purposes. Described by Survey as follows:
Beginning at stake in County Road, said point being North 12.32
chains and West 20.03 chains from the Quarter Section corner on
the South side of said Section 28, Township 50, Range 17. Thence
North 6.20 chains to old road bed, thence South 57 degrees West
4.27 chains, thence South 45 1/2 degrees West 4.70 chains,
thence South 19 1/2 degrees East .60 chains, thence South 89
degrees East 6.45 chains to point of beginning.
40.00 Acres, more or less, being the Northwest Quarter of the
Southeast Quarter of Section 33, Township 50, Range 17.
65.00 Acres, the South and West parts of the Northeast Quarter
and 9.50 Acres, off of the East side of the Southeast Quarter of
the Northwest Quarter of Section 33, Township 50, Range 17, said
9.50 Acres described as follows:
Beginning at the Northeast corner of the Southeast Quarter of
the Northwest Quarter, thence due West 18 poles to a branch and
to a stake on the West side of the channel of the same, thence
down said branch with the meanders to the line on the South side
of said Southeast Quarter of the Northwest Quarter to a stone,
thence due East 19 rods to a stone, thence due North to the
place of beginning.
Also 65.88 Acres, the South part of the East half of the
Northeast Quarter and 3.38 Acres in the North part of the West
half of the Northeast Quarter of Section 33, Township 50, Range
17, described as follows:
Beginning at the half mile corner on the East of said Section
33, it being a stake in a branch whence bears an Elm 18 inches
in diameter South 27 degrees East 25 links, thence North 3/4
degrees West 32.13 chains to a stone whence bears a Walnut 6
inches in diameter North 41 1/2 degrees West 14 links; thence
North 86 degrees West 40.10 chains to the line dividing Section
33 North and South, and an iron rod at the head of a branch,
thence down said branch (1) South 64 degrees East 5.60 chains
(2) South 75 degrees East 4.20 chains, (3) North 74 degrees East
5.60 chains; (4) East 3.20 chains to a stake whence bears a
White Oak 24 inches South 37 degrees West 23 links; thence South
1 degree East 32.90 chains to a stone established, then East 20
chains to the beginning. Except 1.86 Acres conveyed to Howard
County recorded in Book 114 at Page 292, containing 141.90
Acres, more or less.
EXCEPT: 25.60 Acres, more or less, the South part of the
Northeast Quarter of the Northeast Quarter of Section 33,
Township 50, Range 17, lying South of the County Road, described
as follows:
Beginning at a stake on the North side of the County Road, said
point being 7.87 chains South of the Northeast corner of said
Section 33, Township 50, Range 17, thence with the North side of
said road North 86 degrees West 20.10 chains to a stake at
culvert to the Quarter Section line, thence South 13.65 chains
to a stake, the Southwest corner of the Northeast Quarter of the
Northeast Quarter of said Section 33, thence East 20.00 chains
to an iron pin on East line of said Section 33, thence North 3/4
degrees West 12.13 chains to the point of beginning.
40.00 Acres, being the Southwest Quarter of the Southeast
Quarter of Section 33.
80.00 Acres, being the East half of the Southwest Quarter of
Section 33.
30.50 Acres, the West part of the Southeast Quarter of the
Northwest Quarter of Section 33, all in Township 50, Range 17,
Howard County, Missouri.
[2] The Court has examined the proceedings of the United States Marshal under the Order of Sale. No objections to the sale have been filed. The Court therefore finds that due and legal notice of the sale was given by publication once a week for at least four weeks prior to sale in a newspaper of general circulation in Howard County, Missouri, as appears more fully from the proof of publication filed herein, and that on July 12, 2000 the property was sold to Mitch Leonard, 9872 Highway 5, Bunceton, Missouri, 65237, for the sum of $160,000 being the highest and best bid. The Court further finds that the sale was in all respects in conformity with the law and judgment of this Court.
[3] IT IS FURTHER ORDERED, ADJUDGED AND DECREED that the United States Marshal's Sale and all proceedings under the Order of Sale are hereby approved and confirmed and that the United States Marshal for the Western District of Missouri make and execute to the purchaser, Mitch Leonard, a good and sufficient deed for the property.
[4] IT IS FURTHER ORDERED that after the execution and delivery of the Deed to the purchaser by the United States Marshal, the purchaser is hereby granted possession of the property against any and all persons now in possession.
[5] IT IS FURTHER ORDERED that the proceeds of the sale conducted herein be disbursed by the United States Marshal for the Western District of Missouri as follows:
FIRST: To the payment of certain costs of the
Marshal's Sale:
Publication fees $772.80
Other costs $ 28.00
Total $800.80
SECOND: The sum of $159,199.20
to the Internal Revenue Service (send to Department of
Justice, P.O. Box 7238, Washington, D.C. 20044, attn:
Phyllis Gervasio) for the federal tax liabilities of
the defendants Bobbie D. Easley
Dated: July 31, 2000 [signed]
UNITED STATES DISTRICT JUDGE
APPROVED AS TO FORM:
STEPHEN L. HILL, JR.
United States Attorney
PHYLLIS JO GERVASIO
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 7238
Ben Franklin Station
Washington, D.C. 20044
Telephone: (202) 514-6539
DOCUMENT ATTRIBUTES
- Case NameUNITED STATES OF AMERICA Plaintiff, v. BOBBIE D. EASLEY; MILLICENT M. MURDOCH AND SAMUEL D. EASLEY CO- TRUSTEES OF THE BOBBIE D. EASLEY IRREVOCABLE TRUST AGREEMENT, Defendants
- CourtUnited States District Court for the Western District of Missouri
- DocketNo. 92-0511-CV-W-4
- JudgeFenner, Gary A.
- Cross-ReferenceUnited States v. Bobbie D. Easley, et al., No. 92-0511-CV-W-EBH (March
18, 1996) (For a summary, see Tax Notes, April 22, 1996, p. 497; for
the full text, see Doc 96-11448 (10 pages) or 96 TNT 76-16.) - Parallel Citation86 A.F.T.R.2d (RIA) 2000-59372000 WL 13678872000 U.S. Dist. LEXIS 13208
- Code Sections
- Subject Area/Tax Topics
- Index Termsliens
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23441 (5 original pages)
- Tax Analysts Electronic Citation2000 TNT 175-14
