Legals December 1, 2016

SUMMONS FOR PUBLICATION ON COMPLAINT FOR JUDICIAL FORECLOSURE AND DECLARATORY RELIEF Case No. CV-2016- 282 IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BOUNDARY WELLS FARGO BANK, N.A., Plaintiff, v. CHRISTI K. FINLEY aka CHRISTI FINLEY; THE UNKNOWN HEIRS, ASSIGNS AND DEVISEES OF PHILLIP E. FINLEY, JR. aka PHILLIP FINLEY; HORIZON CREDIT UNION; UPF INC.; STATE OF IDAHO DEPARTMENT OF REVENUE AND TAXATION; STATE OF IDAHO DEPARTMENT OF LABOR; AND DOES 1 THROUGH 20, INCLUSIVE, including all parties with an interest in and/or residing in real property commonly known as, 1749 Roosevelt Rd, Moyie Springs, ID 83845, and legally described as: LOT 6, MCCLURE SUBDIVISION, LOCATED IN THE NORTHEAST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 16, TOWNSHIP 62 NORTH, RANGE 2 EAST, BOISE MERIDIAN, RECORDED JUNE 13, 1979, IN BOOK 2 OF PLATS AT PAGE 18A, RECORDS OF BOUNDARY COUNTY, IDAHO. Defendants. TO: DEFENDANTS THE UNKNOWN HEIRS, ASSIGNS AND DEVISEES OF PHILLIP E. FINLEY, JR. aka PHILLIP FINLEY and DOES 1 through 20, inclusive, Including all Unknown Individuals With An Interest In Real Property commonly known as 1749 Roosevelt Rd, Moyie Springs, ID 83845: You have been sued by Wells Fargo Bank, N.A., the Plaintiff, in the District Court in and for the County of Boundary, Idaho, Case No. CV-2016- 282. The nature of the claim against you is an action for declaratory relief and judicial foreclosure of the real property currently known as 1749 Roosevelt Rd, Moyie Springs, ID 83845 and legally described as: LOT 6, MCCLURE SUBDIVISION, LOCATED IN THE NORTHEAST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 16, TOWNSHIP 62 NORTH, RANGE 2 EAST, BOISE MERIDIAN, RECORDED JUNE 13, 1979, IN BOOK 2 OF PLATS AT PAGE 18A, RECORDS OF BOUNDARY COUNTY, IDAHO Any time after 20 days following the last publication of this summons, the court may enter a judgment against you without further notice, unless prior to that time you have filed a written response in the proper form, including the Case Number and paid any required filing fee to the Clerk of the Court at 6452 Kootenai Street, P.O. Box 419, Bonners Ferry, ID 83805 (208)267-2242, and serve a copy of your response on the Plaintiff's attorney, Elisa S. Magnuson, at ALDRIDGE PITE, LLP, 13125 W. Persimmon Lane, Ste. 150, Boise, ID 83713. A copy of the Summons and Complaint can be obtained by contacting either the Clerk of the Court or the attorney for Plaintiff. If you wish for legal assistance, you should immediately retain an attorney to advise you in this matter. Dated this 8th day of September, 2016. GLENDA POSTON CLERK OF THE DISTRICT COURT By: Jamie Wilson DEPUTY BFH Legal 9576 November 24, 2016 December 1, 8, 15, 2016

Sale of Surplus Property The Board of Boundary County Commissioners will be accepting sealed bids for the following surplus vehicles: 1986 Nissan pickup truck, VIN# JN6ND11S1GW011285 1995 Ford F350 Van Chassis with ambulance body, VIN# 1FDKE30FXSHA67947 (Possible frame damage) SEPARATE SEALED BIDS will be accepted by the Boundary County Clerk, P.O. Box 419, Bonners Ferry, Idaho 83805 no later than 5:00 p.m. (Pacific Standard Time, PST), Friday, December 9, 2016. All bids will be publicly opened and read aloud in the presence of the attending bidders at 10:30 a.m. PST, on Monday, December 12, 2016. Items offered for sale may be inspected at the Boundary County Road and Bridge Shop, Monday through Thursday from 6:00 am to 4:00pm, check in at Office required. Call (208) 267-3838 for directions. Bidders Instructions Bid forms are available at the Commissioners' Office (Room #28) in the Boundary County Courthouse Mon.-Fri. from 9:00am to 5:00pm. Call (208) 267-7723 if you need directions. Sealed bids shall be presented or otherwise delivered under sealed cover to the Clerk of the Board of County Commissioners. A separate bid form will be required for each item bid. Only one bid per envelope and each bid shall be in a sealed envelope clearly identifying the item bid for on the outside of the envelope. Terms and Conditions of Sale The successful bidder for each item shall be provided a written Notice of Award within 10 business days after bid closing date. Successful bidder shall make full payment with cash or cashier's check made payable to Boundary County, and shall arrange to pick up their item within 10 business days from date of notice of award. Any item not paid for within the timeline provided shall forfeit their claim to the item and shall not be eligible to bid on future items. Any item not picked up within the timeline provided shall forfeit their claim to the item, and payment for item may be retained, in whole or in part, by the county for damages. If bidder forfeits claim to any item bid, Boundary County may, at its discretion, offer the item to the next highest bidder. The County reserves the right to reject any or all bids found therein. Items offered for sale by bid are to be sold as-is, not necessarily in running condition. Bidder shall be responsible for verifying condition and accuracy of each item description prior to submitting each bid and bring to the County's attention any discrepancy found. BFH Legal 9574 November 24, 2016 December 1, 2016

Boundary County School District #101 Call for Bids for Gym Floor Valley View Elementary School NOTICE IS HEREBY GIVEN, sealed bids will be received by the Board of Trustees of Boundary County School District #101, Bonners Ferry, Idaho for the following: Valley View Elementary School Gym Floor Bid forms are required and may be obtained with bid specifications from the School District #101 Administration Office, 7188 Oak Street, Bonners Ferry, Idaho 83805, between the hours of 8:00 a.m. and 4:00 p.m. Monday through Thursday until the day of bid opening. Questions regarding bid specifications are to be directed to Maintenance Supervisor Bob Overman. Mr. Overman can be reached at 208-290-1024. If there are any objections to specifications, please notify the district in writing ten (10) days prior to bid opening. Sealed bids will be received at the Boundary County School District Administration Office at 7188 Oak Street in Bonners Ferry, Idaho 83805 until 2:00 p.m., Monday, December 19, 2016. Bids will be opened and publicly read aloud at the time and place stated for receipt of sealed bids. Bids received after the time fixed for opening will not be considered. It is anticipated the contract will be awarded on or about December 22, 2016. No bidder may withdraw his bid after the hour set for bid opening thereof, or before award of Contract, unless award is delayed for a period exceeding thirty (30) days. The Board of Trustees of Boundary County School District #101 reserves the right to accept or reject or to select any portion thereof any or all bids, to waive any technicality and to be the sole judge of the suitability for the best interests of the District. DATED this 21st day of November, 2016. Diane M. Cartwright, Clerk-Treasurer Boundary County School District #101 Bonners Ferry, ID 83805 BFH Legal 9580 December 1, 8, 2016

NOTICE OF PUBLIC HEARING Notice is hereby given that the Bonners Ferry City Council, pursuant to Idaho Code 50-13 will conduct a public hearing at City Hall, 7232 Main Street, on Tuesday, December 20, at 6:00 p.m. to consider vacating a portion of a 16-foot wide public alleyway. Linda and Robert Case are seeking to vacate a portion of a 16-foot wide alleyway near North River Drive (south) and Boundary Street (east). The portion to be vacated is within Block 17 of the Amended Plat of Bonners Ferry, Book 1C, Page 67 and can be generally described as being between Lots 1-3 and Lots 22-24 (see attached application). The vacation will encompass approximately 1,696 square feet, all of which would be conveyed to the applicant in accordance with Idaho Code, if approved. Vacations are allowed only when they are found to be in the interest of the public, per IC. 50-1306A(3). The deadline for submitting written comment and/or material is 5:00 p.m. September 15, 2016. Written comment may be mailed to City of Bonners Ferry, P. O. Box 149, Bonners Ferry, ID 83805, or faxed to (208) 267-4375. Written comment of one page or less will be accepted at the hearing provided the person submitting the material reads it into the record. Anyone requiring special accommodation due to disability should contact the City Clerk at (208) 267-3105 at least two days prior to the meeting. City of Bonners Ferry ATTEST: City Clerk BFH Legal 9578 December 1, 8, 2016

CITY OF MOYIE SPRINGS -PUBLIC MEETING - December 7th 2016 The City of Moyie Springs will hold a public meeting on December 7, 2016 at the City Hall at 3331 E Roosevelt Street in Moyie Springs at 6:00 p.m. The purpose of the public meeting is to present recommendations for improvements from the Moyie Springs Wastewater System Facility Plan. The meeting will: present the wastewater system deficiencies, proposed improvement options, discuss the environmental impacts associated with each option, funding options, and potential financial impact to the City's wastewater customers, as well as to solicit verbal and written comments regarding the plan. Written comments will be accepted by the Council from December 7 to December 21, 2016. A copy of the facility plan will be available for public review at the City Hall during normal business hours. After considering and addressing comments the Council will determine which improvement option to implement and document the selection at a special Council Meeting on December 27, 2016 at 7:00 p.m. A detailed environmental evaluation will then be performed based on the selected option. BFH Legal 9579 November 24, 2016 December 1, 2016

CITY OF MOYIE SPRINGS Financial Report for Publication July 1, 2016 thru September 30, 2016 (Unaudited) (Required by Idaho Code 50-1011) Appropriated Funds Expenditures Annual Percent Appropriations Expended GENERAL FUND Salaries 16,012 Other 18,025 Capital Total General Fund 34,037 192736 18% WATER & SEWER Salaries 10,610 Other 106,053 Capital Total Water & Sewer 116,663 386049 30% ROAD FUNDS Salaries - Other 24,873 Capital Total Road Funds 24,873 48719 51% GRAND TOTAL 175,572 627504 28% Citizens are invited to inspect the detailed supporting records of the above financial statement Donna Wilson-Funkhouser, City Clerk BFH Legal 9581 December 1, 2016

TRUSTEE'S NOTICE OF SALE Reference is made to that certain trust deed made by Geoff Hollenbeck and Sharman L Hollenbeck, husband and wife as grantor, to Commonwealth Land Title as trustee, in favor of Ameriquest Mortgage Company as beneficiary, dated December 7, 2005, recorded December 27, 2005, in the mortgage records of Boundary County, Idaho, as Document No. 224381, and assigned to Deutsche Bank National Trust Company, as Trustee for Ameriquest Mortgage Securities Inc., Asset-Backed Pass-Through Certificates, Series 2006-R1 by assignment recorded on December 8, 2010 in the records of Boundary County, Idaho, as Document No. 248623, covering the following described real property situated in said county and state, to wit: PARCEL 1: THE EAST HALF OF THE SOUTHEAST QUARTER OF THE NORTHEAST QUARTER OF THE SOUTHWEST QUARTER (E1/2 SE1/4 NE1/4 SW1/4 SE1/4) IN SECTION SIXTEEN (16), TOWNSHIP SIXTY-TWO (62) NORTH, RANGE TWO (2) EAST, B.M., BOUNDARY COUNTY, IDAHO. PARCEL 2: THE WEST HALF OF THE SOUTHWEST QUARTER OF THE NORTHWEST QUARTER OF THE SOUTHEAST QUARTER (W1/2 SW1/4 NW1/4 SE1/4) OF SECTION SIXTEEN (16), TOWNSHIP SIXTY-TWO (62) NORTH, RANGE TWO (2) EAST, B.M. BOUNDARY COUNTY, IDAHO, LESS THE FOLLOWING DESCRIBED PROPERTY: A PARCEL OF LAND IN THE WEST HALF OF THE SOUTHWEST QUARTER OF THE NORTHWEST QUARTER OF THE SOUTHEAST QUARTER (W1/2 SW1/4 NW1/4 SE1/4) IN SECTION SIXTEEN (16), TOWNSHIP SIXTY-TWO (62) NORTH, RANGE TWO (2) EAST, B.M., BOUNDARY COUNTY, IDAHO, MORE PARTICULARLY DESCRIBED AS: THE POINT OF BEGINNING BEING THE SOUTHEAST CORNER OF THE AFORE DESCRIBED PROPERTY; THENCE NORTH CONTINUOUSLY ALONG THE PROPERTY`S EAST LINE, A DISTANCE OF 330 FEET; THENCE WEST A DISTANCE OF 10 FEET; THENCE SOUTH A DISTANCE OF 330 FEET; THENCE EAST A DISTANCE OF 10 FEET TO THE POINT OF BEGINNING. PROPERTY ADDRESS: 1999 Roosevelt Road, AKA 1955 Roosevelt Road, AKA 2019 Roosevelt Road, FKA Box 284K Roosvelt Street HCR 85, Moyie Springs, ID 83845 There is a default by the grantor or other person owing an obligation or by their successor in interest, the performance of which is secured by said trust deed, or by their successor in interest, with respect to provisions therein which authorize sale in the event of default of such provision. The default for which foreclosure is made is grantors' failure to pay when due the following sums: monthly payments beginning March 1, 2016 through November 10, 2016 in the principal amount of $1,971.95; plus interest due of $6,721.06; plus an escrow payment of $1,856.86; less a suspense balance of $181.86; together with title expense, costs, trustee's fees and attorney's fees incurred herein by reason of said default; any further sums advanced by the beneficiary for the protection of the above described real property and its interest therein; and prepayment penalties/premiums, if applicable. By reason of said default, the beneficiary has declared all sums owing on the obligation secured by said trust deed immediately due and payable, said sums being the following, to wit: $118,780.66 with interest thereon at the rate of 7.60000 percent per annum beginning February 1, 2016 in the amount of $7,021.28; plus escrow advances of $1,275.15; plus late charges of $1,017.75; less a suspense balance of $181.86; plus other fees and costs in the amount of $1,997.70; together with title expense, costs, trustee's fees and attorney's fees incurred herein by reason of said default; any further sums advanced by the beneficiary for the protection of the above described property and its interest therein; and prepayment penalties/premiums, if applicable. WHEREFORE, notice is hereby given that the undersigned trustee will on March 14, 2017, at the hour of 10:00 AM, at Boundary County Courthouse Front Steps, 6459 Kootenai St, Bonners Ferry, ID 83805, in the City of Bonners Ferry, County of Boundary, State of Idaho, sell at public auction to the highest bidder for cash the interest in the real property described above, which the grantor had or had power to convey at the time of the execution by grantor of the trust deed together with any interest which the grantor or grantor's successors in interest acquired after the execution of the trust deed, to satisfy the foregoing obligations thereby secured and the costs and expenses of the sale, including reasonable charges by the trustee. In construing this notice, the singular includes the plural, the word "grantor" includes any successor in interest to the grantor as well as any other person owing an obligation, the performance of which is secured by the trust deed, and the words "trustee" and "beneficiary" include their respective successors in interest, if any. Robinson Tait, P.S. 901 Fifth Avenue, Suite 400 Seattle, WA 98164 BFH Legal 9572 November 24, 2016 December 1, 8, 15, 2016

NOTICE OF TRUSTEE'S SALE On the 14th day of March, 2017, at the hour of 11:00 a.m. of this day (recognized local time), in the office of Boundary County Courthouse, 6452 Kootenai St., Bonners Ferry, ID 83805, in the County of Boundary, State of Idaho, TitleOne Corporation, an Idaho corporation, as Successor Trustee, will sell at public auction to the highest bidder, for cash or cashier's check (cash equivalent), in lawful money of the United States, all payable at the time of sale in compliance with Section 45-1506(9) Idaho Code, the following described real property, situated in Boundary County, State of Idaho, and described as follows to wit: See attached exhibit A The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Section 60-113, Idaho Code, the Trustee has been informed that according to the County Assessor's office, the address of TBD TBD, Bonners Ferry, ID 83805, is sometimes associated with said real property. Said sale will be made without covenant or warranty regarding title, possession, or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by Idaho Land Sales, LLC, an Idaho Limited Liability Company, as Grantor(s), to TitleOne Corporation, an Idaho corporation, as Successor Trustee, and Ernest Simpson and Marcia Simpson as Trustees of the Simpson Trust, as Beneficiary, recorded December 7, 2007, as Instrument No. 235493, and re-recorded February 25, 2009, as Instrument No. 241304, in the records of Boundary County, Idaho. THE ABOVE GRANTORS ARE NAMED TO COMPLY WITH SECTION (45-1506)(4)(A), IDAHO CODE. NO REPRESENTATION IS MADE THAT THEY ARE, OR ARE NOT, PRESENTLY RESPONSIBLE FOR THIS OBLIGATION. The default for which this sale is to be made is the failure to pay when due, under Deed of Trust Note, the monthly payments of $1,960.00, due per month for the month of November 17, 2014 and all subsequent monthly payments of principal, interest, late charges and any miscellaneous fees thereafter. The Principal balance is $41,114.04, the current interest rate is 15% per annum, as of October 20, 2016. All amounts are now due, together with unpaid and accruing taxes, assessments, trustee's fees, attorney's fees, costs and advances made to protect the security associated with this foreclosure and all are accruing until the date of sale, full satisfaction, or reinstatement of the obligation. Therefore, the Beneficiary elects to sell or cause the trust property to be sold to satisfy said obligation. Dated: 11/14/2016 TITLEONE CORPORATION Successor Trustee By: Sheri Coleman Trust Officer Exhibit A TRACT I: The Southwest Quarter of the Northwest Quarter of the Northeast Quarter (SW1/4 NW1/4 NE1/4) of Section Thirteen (13), township sixty-one (61) North, Range One (1) West, B.M., Boundary County, Idaho. TRACT II: A tract of land in the Northeast Quarter (NE1/4) of Section Thirteen (13), Township Sixty-one (61) North, Range One (1) West, B.M., Boundary County, Idaho; more particularly described as follows: Beginning at the Northwest corner of the Northeast Quarter (NE1/4) of said Section Thirteen (13); thence, along the north line of said Northeast Quarter (NE1/4), North 89°56'53" East, 661.03 feet to the northeast corner of the West Half of the Northwest Quarter of the Northeast Quarter (W1/2 NW1/4 NE1/4) of said Section Thirteen (13); thence along the east line of said West Half of the Northwest Quarter of the Northeast Quarter (W1/2 NW1/4 NE1/4), South 00°35'04" West, 1318.42 feet to the southeast corner of said West Half of the Northwest Quarter of the Northeast Quarter (W1/2 NW1/4 NE1/4); thence, along the north line of the West Half of the East Half of the Southwest quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4) of said Section Thirteen (13) , North 89°56'46" East, 330.90 feet to the northeast corner of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4), thence along the east line of said West half of the East Half of the Southwest Quarter of the Northeast Quarter (W12 E1/2 SW1/4 NE1/4), South 00°34'05" West, 505.02 feet to the northeast corner of that parcel described in Instrument Number 217253; thence, along the north line of that parcel described in Instrument Number 217253 for the following six (6) courses, South 53°30'41" West, 676.06 feet; thence South 89°56'38" West, 173.45 feet; thence South 56°04'15" West, 68.84 feet; thence South 73°41'51" West, 61.54 feet; thence North 85°57'03" West, 67.80 feet; thence South 86°37'52" West, 97.43 feet to the west line of the Northeast Quarter (NE1/4) of said Section Thirteen (13); thence along said west line, North 00°37'03" East, 2281.40 feet to the TRUE POINT OF BEGINNING. LESS a tract of land in the Northeast Quarter (NE1/4) of Section (13) Township Sixtyone (61) North, Range One (1) West, B.m., Boundary County, Idaho; more particularly described as follows: Commencing at a point on the east line of the West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4) of said Section Thirteen (13) , said point being the northeast corner of that parcel described in Instrument Number 217253 that is North 00°34'05" East, 813.38 feet from the southeast corner of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4); thence, along the north line of that parcel described in Instrument Number 217253 for the following six (6) courses, South 53°30'41" West 676.06 feet; thence South 89°56'38" West, 173.45 feet; thence South 56°04'15" West 68.84 feet; thence South 73°41'51" West 61.54 feet; thence North 85°57'03 West, 67.80 feet; thence, South 86°37'52" West, 97.43 feet to the west line of the Northeast Quarter (NE11/4) of said Section Thirteen (13); thence along said west line, North 0037'03" East, 405.51 feet; thence, leaving said west line and parallel to the north line of said West Half of the East Half of the Southwest quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4), North 89°56'46" East, 662.11 feet to the west line of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4), North 00°35'04" East, 557.44 feet to the Northwest corner of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4); thence, along the north line of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4), North 89°56'46" East, 330.98 feet to the northeast corner of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4); thence, along the east line of said West Half of the East Half of the Southwest Quarter of the Northeast Quarter (W1/2 E1/2 SW1/4 NE1/4), South 00°34'05" West, 505.02 feet to the TRUE POINT OF BEGINNING. Exhibit A (cont.) ALSO LESS the Northwest Quarter of the Northwest Quarter of the Northeast Quarter (NW1/4 NW1/4 NE1/4) and the Southwest quarter of the Northwest Quarter of the Northeast Quarter (SW1/4 NW1/4 NE1/4) of Section Thirteen (13), Township Sixtyone (61) North, Range One (1) West, B.M. Boundary County, Idaho. ALL OF THE ABOVE PARCELS ARE TOGETHER WITH AND SUBJECT TO THE FOLLOWING EASEMENTS: TOGETHER WITH a 60 foot easement for access and utilities in Section 13, T61N, R1W, B.M.; being 30 feet on each side of the following described centerline: Commencing at a point on the west line of the NE1/4 of section 13, T61N, R1W, B.M., said point being the northwest corner of that parcel described in Instrument Number 218005 that is N00°37'03"E, 761.01 feet from the southwest corner of the NE1/4 of said Section 13: thence, along the south line of the above described 28.49 acre parcel, N89°56'46"E, 134.20 feet to the centerline of an existing road as it existed on October 14, 2004 and the beginning of this easement; thence, along the center of said road for the following 19 courses, S16°25'47"W, 55.46 feet; thence, S02°40'50"W, 121.48 feet; thence, S31°30'49"W, 107.40 feet; thence, S67°23'11"W, 110.31 feet; thence, S86°04'08"W, 49.07 feet; thence N57°14'27"W, 52.66 feet; thence, N31°24'30"W, 147.87 feet; thence N54°46'07"W, 154.29 feet; thence N44°49'04"W, 143.16 feet; thence N30°41'21"W, 83.30 feet; thence N85°09'30"W, 44.30 feet; thence S02°38'31"W, 43.75 feet; thence S15°45'08"E, 93.11 feet; thence S29°37'39"E, 167.21 feet; thence S18°20'19"E, 140.10 feet; thence S31°40'37"E, 154.21 feet; thence S48°01'15"E, 125.03 feet; thence S25°14'49"E, 109.44 feet; thence S00°45'16"E, 127.40 feet to the centerline of that easement shown on Record of Survey Book 5 of Surveys, Page 162, Instrument Number 215589, and the terminus of this easement, with the sidelines being extended or shortened to intersect adjacent boundaries. TOGETHER WITH a variable width easement for access and utilities in Section 13 and 24, T61N,R1W, B.M. and Section 19, T61N,R1E,B.M., as shown on Record Survey, Book 5 of Surveys, Page 162, Instrument Number 215589. TOGETHER WITH a 60 foot easement for access and utilities in the NW1/4 of Section 19, T61N, R1E, B.M.; being all that parcel described in Instrument Number 215632. BFH Legal 9573 November 24, 2016 December 1, 8, 15, 2016