Legal Opinion
Mantovani v. Fast Fuel Corp.
District Court, S.D. New York
Decided May 22, 1980No. 79 Civ. 1566 (KTD)PublishedCited by 4 opinions
1Opinion of the Court
OPINION
KEVIN THOMAS DUFFY, District Judge:
Cross motions for summary judgment have been made in this case which involve neat questions of arcane tax law. The history of the matter is quite convoluted, but a brief review of the facts is necessary. Solar Petroleum Corp. is the successor to Fast Fuel Corp. which ceased operations owing moneys to various individuals. These included Gail Mantovani, the petitioner, the Commissioner of the Internal Revenue Service and the various other respondents. Some have abandoned their claims and the matter now stands as a simple interpleader action in which…
2Cases cited8 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Alan B. Miller, Trustee in Bankruptcy of American Ibc Corp., Bankrupt v. Wells Fargo Bank International Corp.Court of Appeals for the Second Circuit · 1976
- In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-AppelleeCourt of Appeals for the Third Circuit · 1960
- The Hartford Provision Company v. United StatesCourt of Appeals for the Second Circuit · 1978
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3Cited by4 opinions
- Claremont Terrace Homeowners' Ass'n v. United StatesCalifornia Court of Appeal · 1983
- In Re May Reporting Services, Inc.United States Bankruptcy Court, D. South Dakota · 1990
- United States v. PhillipsDistrict Court, S.D. New York · 1989
- Security Finance Group, Inc. v. United StatesDistrict Court, District of Columbia · 1989