Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Hayes v. Brown

United States District Court, S.D. Ohio, Eastern Division

March 30, 2017

WILLIAM C. HAYES DBA HAYES LAW OFFICE, Plaintiff,
v.
MELINDA BROWN, WILLIAM WESLEY SCOTT HIGGINS, INTERNAL REVENUE SERVICE, OHIO DEPARTMENT OF TAXATION, OHIO ATTORNEY GENERAL, and UNITED STATES OF AMERICA, Defendants.

          WILLIAM C. HAYES DBA HAYES LAW OFFICE C. DANIEL HAYES (OH 0073620), Counsel for the Plaintiff

          MIKE DEWINE, ATTORNEY GENERAL OF OHIO Moran N. Nusbaum (OH 0085194) Counsel for the Defendant Ohio Department of Taxation.

          DAVID A. HUBBERT Acting Assistant Attorney General Tax Division, U.S. Department of Justice PHILIP LEONARD BEDNAR Trial Attorney, Tax Division U.S. Department of Justice, Counsel for the Defendant United States of America.

          Terence P. Kemp, Judge.

          JUDGMENT

          Michael H. Watson U.S. District Court Judge.

         Upon the Clerk of the Court's entry of default against Defendants Melinda Brown and William Wesley Scott Higgins (Docket No. 34) for their failure to answer or otherwise defend in this action, and the Joint Motion For Default Judgment, the Court hereby orders that Defendants Melinda Brown and William Wesley Scott Higgins shall not be entitled to any part of the $7, 433.17 which Plaintiff deposited with the Licking County Common Pleas Court registry. The Court further orders that the $7, 433.17 shall be distributed as described in the attached Stipulation Regarding Priority of Liens and Distribution.

         STIPULATION REGARDING PRIORITY OF LIENS AND DISBURSEMENT

         Plaintiff William C. Hayes d/b/a Hayes Law Office, Defendant Ohio Department of Taxation, and Defendant United States of America (collectively, the "Moving Parties"), stipulate and agree to the following:

         1. On October 29, 2013, Plaintiff filed an interpleader complaint in Licking County Common Pleas Court and paid into the registry of that Court funds in the amount of $7, 433.17 ("Funds") resulting from the liquidation of Defendant Higgins's 401(k) plan account which was used to fund a settlement with Defendant Brown. Plaintiff represented Defendant Brown in the litigation and the negotiation of the settlement. Plaintiff held back the Funds at issue because upon information and belief, the administrator of the 401(k) plan did not withhold sufficient funds for Defendant Higgins's federal and state income tax liabilities associated with the account liquidation, and it was uncertain, as between the Defendants, who was entitled to the Funds. Plaintiff delivered two checks to a representative of Defendant Higgins, who was incarcerated at the State Penitentiary at the time of distribution: (1) a check in the amount of $6, 196.00 for federal income taxes, and (2) a check in the amount of $1, 237.17 for state income taxes. Neither check was ever deposited or cashed. The Plaintiff requested that the Court determine the rights of the Defendants to the Funds and otherwise relieve it from liability as to the Funds.

         2. On November 27, 2013, the United States removed Plaintiffs action to the United States District Court for the Southern District of Ohio.

         3. On January 3, 2014, the United States filed its answer with this Court.

         4. On February 14, 2014, the State of Ohio filed its answer with this Court.

         5. On February 17, 2017, this Court entered default against Defendants Melinda Brown and William Wesley Scott Higgins.

         6. On March 15, 2017, the Moving Parties jointly moved for default judgment against Defendants Melinda Brown ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.