Legal Opinion

Alpha Land Co. v. Little

District Court, E.D. California

Decided September 27, 2006No. 1:06-CV-00830 OWW DLBPublishedCited by 16 opinions

1Opinion of the Court

ORDER DENYING PLAINTIFF AND LITTLE DEFENDANTS’ MOTIONS TO “TRANSFER TO STATE COURT” (DOCS. 4, 6 & 8) AND GRANTING THE UNITED STATES’ MOTION TO DISMISS (DOC. 12)

WANGER, District Judge.

I. INTRODUCTION

This is the second of two cases involving the tax liabilities of and tax liens against real property of James and Lorna Little. The Littles placed their 33-acre olive and orange farm, which is also their residence, in the name of a trust, Alpha Land Company, naming Allen Casselman as trustee. On February 4, 2002, the Internal Revenue Service (“IRS”) filed suit in federal court to reduce tax…

2Cases cited13 opinions

  1. Rowland v. California Men's Colony, Unit II Men's Advisory CouncilSupreme Court of the United States · 1993
  2. C.E. Pope Equity Trust v. United States of America, Richard L. Stradley, Trustee, Etc. v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1987
  3. Eagle Associates v. Bank of MontrealCourt of Appeals for the Second Circuit · 1991
  4. Robert Van Buskirk, M.D.L., 1257, in Re Cable News Network v. Cable News Network, Inc., Time Inc., and Time Warner Inc.Court of Appeals for the Ninth Circuit · 2002
  5. Tahoe-Sierra Preservation Council, Inc. v. Tahoe Regional Planning AgencyCourt of Appeals for the Ninth Circuit · 2003

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3Cited by16 opinions

  1. Shattuck v. Bondurant (In Re Shattuck)Bankruptcy Appellate Panel of the Tenth Circuit · 2009
  2. Hays v. Hamblen Family Irrevocable Trust (In re Hamblen)United States Bankruptcy Court, N.D. Georgia · 2006
  3. (PS) Zito Family Trust v. John Hancock Financial Services, Inc.District Court, E.D. California · 2022
  4. American Contractors Indemnity Company v. SailsberyDistrict Court, D. Nevada · 2019
  5. Carmichael v. County of San DiegoDistrict Court, S.D. California · 2019

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