Legal Opinion
United States v. Alfano
District Court, E.D. New York
Decided January 25, 1999No. 9:96-cv-04372PublishedCited by 32 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
SEYBERT, District Judge.
Pending before the Court are cross-motions for summary judgment in this action brought pursuant to Title 26, United States Code, Sections 7401 and 7403, by the United States of America (hereinafter the “Government” or “Plaintiff’), with the authorization and sanction of the District Counsel of the Internal Revenue Service and the Attorney General of the United States. Plaintiff seeks to foreclose federal tax liens upon certain real property that was conveyed to Nicholas A. Alfano and Lisa Alfano (the “Defendants”) by their parents, Nicholas J.…
2Cases cited95 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
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
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3Cited by32 opinions
- In Re DabrowskiUnited States Bankruptcy Court, S.D. New York · 2001
- United States v. WattsCourt of Appeals for the Second Circuit · 2015
- Kellen Co., Inc. v. Calphalon Corp.District Court, S.D. New York · 1999
- Mendelsohn v. Jacobowitz (In Re Jacobs)United States Bankruptcy Court, E.D. New York · 2008
- United States v. LetscherDistrict Court, S.D. New York · 1999
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