Legal Opinion
Skoczylas v. United States
District Court, E.D. New York
Decided December 3, 2012No. 09 Civ.2035(ILG)(RML)PublishedCited by 3 opinions
1Opinion of the Court
*163MEMORANDUM AND ORDER
GLASSER, Senior District Judge.
Plaintiff Dvora Skoczylas (“Skoczylas” or “plaintiff’) brings this action to abate a trust fund recovery penalty that the Internal Revenue Service (“IRS”) assessed against her pursuant to § 6672 of the Internal Revenue Code of 1986, as amended (the “Code”), and to recover partial payments she made to satisfy this penalty. The government brings counterclaims against both Skoczylas and John Breen (“Breen”) for full payment of assessed tax penalties with interest. Currently before the Court are motions and cross-motions for summary judgment by…
2Cases cited16 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
- Brown v. Eli Lilly and Co.Court of Appeals for the Second Circuit · 2011
- Fincher v. Depository Trust and Clearing Corp.Court of Appeals for the Second Circuit · 2010
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