Opinion
CIVIL NO. 3-97-CV-0502-AH.
May 7, 2001.
ORDER DISCHARGING PROPERTY FROM FEDERAL TAX LIABILITIES AND DISMISSING UNITED STATES' CLAIMS AGAINST REMAINING DEFENDANTS
The plaintiff, United States of America, has announced it has reached a settlement with Defendants Frank W. Marshall and Dorothy Marshall regarding the foreclosure of its tax liens and judgment lien, and has moved to dismiss its complaint against the remaining defendants. For good cause shown, it is hereby
ORDERED AND ADJUDGED that the real property known as 4930 Brookview, Dallas, Texas and described as:
BEING part of lots 10 and 11 in block 12/5585 of Sunnybrook Estates, a subdivision of the City of Dallas, Texas, according to the Map thereof recorded in Volume 5 at Page 13 of the Map Records of Dallas County, Texas, and being described by metes and bounds as follows:
BEGINNING at the north comer of Lot 10 and the east corer of Lot 11, said point being in the southwest line of Brookview Drive; THENCE in a northwesterly direction and along the southwest line of Brookview Drive, a distance of 90 feet, to an iron pipe for corner; THENCE in a southerly direction 364.4 feet to an iron pipe in the southwest line of Lot 11, 62 feet northwest of the south comer of Lot 11, THENCE in a southeasterly direction along the southwest line of Lots 10 and 11, a distance of 122 feet to an iron pipe 60 feet southeast of the west corner of Lot 10, THENCE in a northerly direction a distance of 122 feet to an iron pipe 60 feet southeast of the west corner of Lot 10, THENCE in a northerly direction a distance of 353.1 feet to an iron pipe in the southwest line of Brookview Drive, 60 feet southeast of the north corer of Lot 10; THENCE in a northwesterly direction along the southwest line of Brookview Drive, a distance of 60 feet to POINT OF BEGINNING, and containing 1.1 acres, more or less.
is hereby discharged from the judgment lien securing the payment of the Amended Final Judgement entered in Northern District of Texas Case No. 3:92-CA-0547 on August 30, 1994, in favor of the United States and against Frank W. Marshall, and is discharged from any federal tax liens securing the payment of Frank W. Marshall's liability for the following assessments against Frank W. Marshall:
a. The assessment made on March 27, 1987, pursuant to 26 U.S.C. § 6672 as a responsible person of Eagle Production and Drilling Services, Inc.
b. The assessment made on March 9, 1989, pursuant to 26 U.S.C. § 6672 as a responsible person of Eagle Production and Drilling Services, Inc.
c. The assessment made on March 18, 1986, pursuant to 26 U.S.C. § 6672 as a responsible person of Reveille Manufacturing.
d. The assessment made on March 18, 1986, pursuant to 26 U.S.C. § 6672 as a responsible person of Eagle Development Company.
e. The assessment made on March 18, 1986, pursuant to 26 U.S.C. § 6672 as a responsible person of Eagle Offshore Drilling.
f. The assessment made on October 28, 1985, pursuant to 26 U.S.C. § 6672 as a responsible person of Aquila Drilling Services, Inc.
It is further ORDERED AND ADJUDGED that the United States' claims, if any, against Frank W. Marshall, Dorothy Marshall, the County of Dallas, City of Dallas, Dallas Independent School District, and the Dallas County Education District, are dismissed without prejudice, each party to bear its own expenses, including attorney fees.