Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 1 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

RON BENDER (SBN 143364) TODD M. ARNOLD (SBN 221868) LEVENE, NEALE, BENDER, YOO & BRILL L.L.P. 10250 Constellation Boulevard, Suite 1700 Los Angeles, California 90067 Telephone: (310) 229-1234; Facsimile: (310) 229-1244 Email: rb@lnbyb.com; tma@lnbyb.com Attorneys for Chapter 11 Debtors and Debtors in Possession

FILED & ENTERED JUN 01 2012

CLERK U.S. BANKRUPTCY COURT Central District of California BY ngo DEPUTY CLERK

UNITED STATES BANKRUPTCY COURT CENTRAL DISTRICT OF CALIFORNIA (SANTA ANA DIVISION) In re: WESTCLIFF MEDICAL LABORATORIES, INC., Debtor. __________________________________ BIOLABS, INC., Debtor. __________________________________
Affects Both Debtors Affects WESTCLIFF MEDICAL LABORATORIES, INC. only Affects BIOLABS, INC. only

Case No. 8:10-bk-16743-TA Jointly Administered with Case No. 8:10-bk-16746-TA Chapter 11 Cases ORDER RE: DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS) Hearing DATE: TIME: PLACE: May 30, 2012 10:00 a.m. Courtroom 5B 411 West Fourth Street Santa Ana, CA 92701
CLAIM NO. 131 121 52

CREDITOR COUNTY OF SAN BERNARDINO INTERNAL REVENUE SERVICE LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR ORANGE COUNTY TAX COLLECTOR RIVERSIDE COUNTY TAX COLLECTOR TULARE COUNTY TAX COLLECTOR VENTURA COUNTY TAX COLLECTOR

21 22 23 24 25 26 27 28

13, 14 & 15 147 & 150 77 208 & 243

Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 2 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
1

A hearing was held at the above referenced date, time, and location to consider the Sixth Omnibus Motion For Order Disallowing Claims (Tax Claims) (the Motion)1 filed by the Debtors. Appearances were made as set forth on the record of the Court. Upon consideration of the Motion, all papers, declarations, and evidence filed in support of, and in opposition to, the Motion, all stipulations effecting the certain claims referenced in the Motion, the statements and arguments of counsel at the hearing on the Motion, the entire record in these cases, and for good cause shown, IT IS HEREBY ORDERED AS FOLLOWS: 1. The Motion, except insofar as it relates to (a) the objections to the claims of the

Internal Revenue Service (Claim No. 121), the Los Angeles County Tax Collector (Claim no. 52), the Orange County Tax Collector (Claim Nos. 13, 14, and 15), and the Ventura County Tax Collector (Claim Nos. 203 and 243), which objections were res olved by separate stipulations, and (b) the objection to the claims of the Riverside County Tax Collector (Claim Nos. 147 and 150), which objection is continued as set forth below, is hereby granted in its entirety. 2. The following claims are hereby treated as follows: a. County of San Bernardino The claimants scheduled claim and Claim

No. 131 are hereby disallowed in their entirety. b. Tulare County Tax Collector The claimants scheduled claim and

Claim No. 77 are hereby disallowed in their entirety.

/// /// ///

28

All capitalized terms herein have the same meanings as in the Motion.

Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 3 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

3.

The hearing on the Motion, insofar as it relates to the claims of the Riverside

County Tax Collector (Claim Nos. 147 and 150), is hereby continued to June 27, 2012, at 10:00 a.m.; any oppositions to the Motion must be filed and served by no later than June 13, 2012; any replies to such oppositions must be filed and served by no later than June 20, 2012. IT IS SO ORDERED. ###

DATED: June 1, 2012

United States Bankruptcy Judge

Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 4 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

NOTE: When using this form to indicate service of a proposed order, DO NOT list any person or entity in Category I. Proposed orders do not generate an NEF because only orders that have been entered are placed on the CM/ECF docket.

PROOF OF SERVICE OF DOCUMENT

I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: 10250 Constellation Boulevard, Suite 1700, Los Angeles, CA 90067 A true and correct copy of the foregoing document described as ORDER RE: DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS) will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d); and (b) in the manner indicated below: I. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF) Pursuant to controlling General Order(s) and Local Bankruptcy Rule(s) (LBR), the foregoing document will be served by the court via NEF and hyperlink to the document. On May 31, 2012, I checked the CM/ECF docket for this bankruptcy case or adversary proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission at the email address(es) indicated below: Service information continued on attached page II. SERVED BY U.S. MAIL OR OVERNIGHT MAIL(indicate method for each person or entity served): On May 31, 2012, I served the following person(s) and/or entity(ies) at the last known address(es) in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States Mail, first class, postage prepaid, and/or with an overnight mail service addressed as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed.

Served by U.S. Mail Served by Overnight Mail The Hon. Theodor C. Albert United States Bankruptcy Court 411 West Fourth Street Santa Ana, CA 92701 Service information continued on attached page III. SERVED BY PERSONAL DELIVERY (indicate method for each person or entity served): Pursuant to F.R.Civ.P. 5 and/or controlling LBR, on May 31, 2012, I served the following person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method), by facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that personal delivery on the judge will be completed no later than 24 hours after the document is filed. Service information continued on attached page I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. May 31, 2012 Date Lourdes Cruz Type Name /s/ Lourdes Cruz Signature

This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California. August 2010

F 9013-3.1.PROOF.SERVICE

Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 5 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

NOTE TO USERS OF THIS FORM:

1) Attach this form to the last page of a proposed Order or Judgment. Do not file as a separate document. 2) The title of the judgment or order and all service information must be filled in by the party lodging the order. 3) Category I. below: The United States trustee and case trustee (if any) will always be in this category. 4) Category II. below: List ONLY addresses for debtor (and attorney), movant (or attorney) and person/entity (or attorney) who filed an opposition to the requested relief. DO NOT list an address if person/entity is listed in category I.

NOTICE OF ENTERED ORDER AND SERVICE LIST

Notice is given by the court that a judgment or order entitled (specify) ORDER RE: DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS) was entered on the date indicated as Entered on the first page of this judgment or order and will be served in the manner indicated below: I. SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF) Pursuant to controlling General Order(s) and Local Bankruptcy Rule(s), the foregoing document was served on the following person(s) by the court via NEF and hyperlink to the judgment or order. As of May 31, 2012, the following person(s) are currently on the Electronic Mail Notice List for this bankruptcy case or adversary proceeding to receive NEF transmission at the email address(es) indicated below. Raymond G Alvarado ralvarado@alvaradosmith.com Todd M Arnold tma@lnbyb.com Phillip Ashman mgolod@mcqueenashman.com, pashman@mcqueenashman.com;bkumamoto@mcqueenashman.com Richard L Barnett rick@barnettrubin.com, kelly@barnettrubin.com Ron Bender rb@lnbyb.com Eric S Bershatski eric.bershatski@gmail.com Brett Bissett brett.bissett@klgates.com Jennifer K Brooks jennifer.k.brooks@pillsburylaw.com Ronald K Brown rkbgwhw@aol.com Howard Camhi hcamhi@ecjlaw.com Donald H Cram dhc@severson.com Jennifer Witherell Crastz jcrastz@hemar-rousso.com Ryan S Fife ryan.fife@dbr.com, mary.avila@dbr.com;docket_la@dbr.com Carol J Fogleman mfrost@bwslaw.com Anthony A Friedman aaf@lnbyb.com John-patrick M Fritz jpf@lnbrb.com Jeffrey K Garfinkle bkgroup@buchalter.com, jgarfinkle@buchalter.com;docket@buchalter.com;svanderburgh@buchalter.com Barry S Glaser bglaser@swjlaw.com Fredric Glass fglass@fairharborcapital.com Nancy S Goldenberg nancy.goldenberg@usdoj.gov Chad V Haes chaes@marshackhays.com James C Harman james.harman@coco.ocgov.com D Edward Hays ehays@marshackhays.com, ecfmarshackhays@gmail.com Michael J Heyman michael.heyman@klgates.com Jacqueline L James jlj@lnbyb.com Jeanne M Jorgensen jjorgensen@pj-law.com, esorensen@pj-law.com Jeff D Kahane jkahane@duanemorris.com Andy Kong Kong.Andy@ArentFox.com Alan J Kornfeld akornfeld@pszjlaw.com, akornfeld@pszjlaw.com Rodger M Landau rlandau@lgbfirm.com, gguidetti@lgbfirm.com;rmartin-patterson@lgbfirm.com Leib M Lerner leib.lerner@alston.com Matthew A Lesnick matt@lesnickprince.com Michael B Lubic michael.lubic@klgates.com Mark J Markus bklawr@bklaw.com, markjmarkus@gmail.com Frank F McGinn ffm@bostonbusinesslaw.com

Case 8:10-bk-16743-TA

Doc 870 Filed 06/01/12 Entered 06/01/12 18:25:45 Main Document Page 6 of 6

Desc

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

Elissa Miller emiller@sulmeyerlaw.com, asokolowski@sulmeyerlaw.com Kerry A Moynihan kerry.moynihan@bryancave.com, raul.morales@bryancave.com;trish.penn@bryancave.com Aram Ordubegian ordubegian.aram@arentfox.com Ernie Zachary Park ernie.park@bewleylaw.com Richard Park Richard.Park@usdoj.gov John E Polich john.polich@ventura.org Justin E Rawlins jrawlins@winston.com, docketla@winston.com Christopher O Rivas crivas@reedsmith.com Martha E Romero Romero@mromerolawfirm.com Steven J Schwartz sschwartz@dgdk.com, DanningGill@gmail.com Benjamin Seigel bseigel@buchalter.com, IFS_filing@buchalter.com David B Shemano dshemano@peitzmanweg.com Lindsey L Smith lls@lnbyb.com Philip E Strok pstrok@wgllp.com Cathy Ta cathy.ta@bbklaw.com, Arthur.Johnston@bbklaw.com;lisa.spencer@bbklaw.com United States Trustee (SA) ustpregion16.sa.ecf@usdoj.gov Howard J Weg hweg@peitzmanweg.com Sharon Z Weiss sharon.weiss@bryancave.com, raul.morales@hro.com Sharon Z Weiss sharon.weiss@hro.com, raul.morales@hro.com Joseph M Welch jwelch@buchalter.com, jmealey-hatch@buchalter.com;docket@buchalter.com Johnny White , ecf@blakeleyllp.com;dmannion@blakeleyllp.com Beth Ann R Young bry@lnbyb.com Service information continued on attached page

II. SERVED BY THE COURT VIA U.S. MAIL: A copy of this notice and a true copy of this judgment or order was sent by United States Mail, first class, postage prepaid, to the following person(s) and/or entity(ies) at the address(es) indicated below: Debtors Westcliff Medical Laboratories, Inc. BioLabs, Inc. c/o FTI Consulting 633 West Fifth Street, 16th Floor Los Angeles, CA 90071 Service information continued on attached page III. TO BE SERVED BY THE LODGING PARTY: Within 72 hours after receipt of a copy of this judgment or order which bears an Entered stamp, the party lodging the judgment or order will serve a complete copy bearing an Entered stamp by U.S. Mail, overnight mail, facsimile transmission or email and file a proof of service of the entered order on the following person(s) and/or entity(ies) at the address(es), facsimile transmission number(s), and/or email address(es) indicated below: Service information continued on attached page
This form is mandatory. It has been approved for use by the United S tates Bankruptcy Court for the Central District of California. August 2010

F 9021-1.1.NOTICE.ENTERED.ORDER