Legal Opinion
O'Callaghan v. United States
District Court, S.D. New York
Decided October 17, 1996No. 95 Civ. 10260 (HB)PublishedCited by 9 opinions
1Opinion of the Court
OPINION AND ORDER
BAER, District Judge:
Defendant, United States of America, has moved for summary judgment dismissing plaintiffs complaint and in favor of its counterclaim. For the reasons that follow, defendant’s motion is GRANTED.
Background
This case involves employment withholding taxes owed by a company known as Cafe Society, Inc. Cafe Society was formed to operate a restaurant and cabaret located at 915 Broadway in New York City. Plaintiff, James O’Callaghan, first invested in Cafe Society in October 1986 when he purchased 100 shares for a 2.7% ownership stake. In April 1987, plaintiff…
2Cases cited23 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. JanisSupreme Court of the United States · 1976
- Carole Tomka v. The Seiler Corporation, Daniel Lucey, David Polonsky and Timothy ConroyCourt of Appeals for the Second Circuit · 1995
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
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3Cited by9 opinions
- Strozinsky v. School District of Brown DeerWisconsin Supreme Court · 2000
- Chariot Plastics, Inc. v. United StatesDistrict Court, S.D. New York · 1998
- Reiff v. United StatesDistrict Court, S.D. New York · 2006
- United States v. SageDistrict Court, S.D. New York · 2006
- Gonzalez v. United StatesDistrict Court, E.D. New York · 2024
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