Legal Opinion
United States v. Federal Deposit Insurance
District Court, D. Rhode Island
Decided September 27, 1995No. Civ. A. No. 93-621LPublishedCited by 4 opinions
1Opinion of the Court
DECISION AND ORDER
LAGUEUX, Chief Judge.
This matter is before the Court on motions filed by both defendants to dismiss the Complaint pursuant to Fed.R.Civ.P. 12(b)(6). Defendants, Federal Deposit Insurance Corporation (“FDIC”) and Allan M. Shine (“Shine”), seek to dismiss the claims brought by the United States on behalf of the Internal Revenue Service (“IRS”) to recover a capital gains tax generated by the sale of corporate property in a state court receivership. For the reasons expressed below, defendants’ motions are granted.
I. Facts
On August 12, 1988, Budlong Manufacturing Co., Inc.…
2Cases cited20 opinions
- Susan Rockwell v. Cape Cod HospitalCourt of Appeals for the First Circuit · 1994
- Holywell Corp. v. SmithSupreme Court of the United States · 1992
- In Re Ballard Shipping Company, Etc. v. Beach ShellfishCourt of Appeals for the First Circuit · 1994
- 16 Collier bankr.cas.2d 1509, Bankr. L. Rep. P 71,795 in Re Cascade Hydraulics and Utility Service, Inc. Central Bank of Montana, a Montana Banking Corporation v. Cascade Hydraulics and Utility Service, Inc., Debtor-AppelleeCourt of Appeals for the Ninth Circuit · 1987
- Prudential Ins. Co. of America v. Liberdar Holding Corp.Court of Appeals for the Second Circuit · 1934
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