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Bill Shoenmaker was also a Trustee during this entire time. Maire Black served as trustee for Summer Hill Freedom Trust from the time of its creation throughout its existence. Sometime prior to 1981, the Blacks formed Summer Hill Freedom Trust. From 1981 to 2000, Daniel Black did not file any income tax returns.
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The North half of the Northwest quarter of the Southeast quarter of Section 1, Township 27 North, Range 22 East of the Willamette Meridian.ĭefendants Daniel and Maire Black maintain that they are not taxpayers and have no obligation to pay income taxes. The legal description of Parcel D is as follows: Parcel D is a 20-acre parcel identified by Chelan County Tax # 272201-42000 and referred to as orchard property. Except right of way for the Union Valley Loop Road. The legal description of Parcel C is as follows:īeginning at the Southwest corner of the Northwest quarter of the Southeast quarter of Section 1, Township 27 North, range 22 East of the Willamette Meridian thence North to the Northwest corner of the Northeast quarter of said Section 1 thence West 60 feet thence South 980 feet thence Southwesterly to a point 174 feet West of a point 320 feet South thence South 50 feet thence Southwesterly to a point of 127 feet East of a point 180 feet South thence South to the South line of the Northeast quarter of the Southwest quarter of the above described in Section 1 thence East 60 feet to the point of beginning. Parcel C is commonly known as both 56 Valley Loop Road, Chelan, Washington, and 96 Valley Loop Road, Chelan, Washington. Parcel C is an 8-acre parcel identified by Chelan County Tax # 272201-200050. Chelan County, Washington except the East 575 feet thereof. The Southwest quarter of the Northwest quarter and that portion of Government Lot 4 lying South of Union Valley Road # 38 right of way in Section 1, “township 27 North, Range 22, E.W.M. The legal description of Parcel B is as follows: A mobile home permanently affixed to the land is located on this property. Parcel B is a 27-acre parcel identified by Chelan County Tax # 272201-230025. Lots 1 and 2 and the South half of the Northeast quarter and the Northwest quarter of the Southeast quarter of Section 1, Township 27 North, range 22 East of the Willamette Meridian. The legal description of Parcel A is as follows: The address for Parcel A is 56 Union Valley Loop Road, Chelan, Washington. Parcel A is a 160-acre parcel identified by Chelan County Tax # 272201-100000. Black, and to foreclose federal tax liens against the following Subject Properties: The United States commenced this action on November 2, 2007, in order to reduce to judgment federal income tax assessments against Defendants Daniel R. The motions were heard without oral argument. ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT DENYING THE BLACK DEFENDANTS' AND DEFENDANT HOPE SPRINGS MOTIONS FOR SUMMARY JUDGMENTīefore the Court are Plaintiff's Motion for Summary Judgment (Ct.Rec.121) Defendant Hope Springs Corporation Sole's Motion for Summary Judgment (Ct.Rec.129) and the Black Defendants' Motion for Summary Judgment (Ct.Rec.133). Guinn PS, Spokane, WA, Gary Alan Riesen, Chelan County Prosecuting Attorney, Wenatchee, WA, for Defendants. Rosentrater, Law Office of Eowen Rosentrater PLLC, George Roy Guinn, George R. Pitman, Alexis Andrews, US Department of Justice, Washington, DC, for Plaintiff.Įowen S. BLACK, et al., Defendants.Ĭourt Name: United States District Court, E.D.