City of New York v. Shapiro

WYZANSKI, District Judge.

A. Introduction

■ The City of New York has filed a complaint against Louis Shapiro and William J. Mishel, two Massachusetts citizens, doing a partnership business under the name of Tanners Shoe Company. Jurisdiction is claimed under the diversity jurisdiction statute. 28 U.S.C. § 1332. In most general terms, the question is whether this federal court sitting in Massachusetts will enforce a New York municipal corporation’s tax claims, which, on the theory advanced in Count 1, have been reduced to an administrative judgment, and, on the theory advanced in Count 2, are…