Legal Opinion
United States v. Beninati
District Court, D. Massachusetts
Decided July 7, 2009No. Civil Action 06-11296-NMGPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM & ORDER
GORTON, District Judge.
In this action to recover on federal tax liens, the plaintiff, the United States of America (“the government”), has moved for partial summary judgment and for entry of a final and separate judgment pursuant to Fed.R.Civ.P. 54(b).
I. Background
In a complaint filed on July 27, 2006, the government alleges that defendants Philip and Ninfa Beninati (“the Beninatis”) failed to pay their joint federal income taxes for the 1985, 1986 and 1988 tax years. About three weeks after the Beninatis became the record owners of the property known as 20 Greenleaf Street…
2Cases cited11 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
- Samuel Mesnick v. General Electric CompanyCourt of Appeals for the First Circuit · 1991
- Milissa Garside v. Osco Drug, Inc.Court of Appeals for the First Circuit · 1990
- Aquilino v. United StatesSupreme Court of the United States · 1960
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3Cited by2 opinions
- United States v. McClainDistrict Court, D. Massachusetts · 2022
- United States v. SeeleyDistrict Court, D. Massachusetts · 2018