Legal Opinion
Carione v. United States
District Court, E.D. New York
Decided August 27, 2003No. CV 01-3936DRHMLOPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM & ORDER
HURLEY, District Judge.
Plaintiff Joseph Carione (“Carione”) initiated this action, pursuant to 26 U.S.C. § 7422, for refund of the amount of tax assessed against the proceeds from the sale of a business. Defendant United States (“Defendant”) subsequently filed a motion for summary judgment. Plaintiff filed a cross-motion for summary judgment. For the reasons discussed infra, Plaintiffs motion is denied and Defendants’ motion is granted.
I. Background.
In deciding a summary judgment motion, the Court may properly consider the documents set forth in Rule 56(c), including…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Laura Holtz v. Rockefeller & Co., Inc.Court of Appeals for the Second Circuit · 2001
- Lehman v. NakshianSupreme Court of the United States · 1981
- United States v. DalmSupreme Court of the United States · 1990
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3Cited by4 opinions
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- Wilson v. United StatesDistrict Court, E.D. New York · 2019