Legal Opinion
D'Alessio v. Internal Revenue Service (In Re D'Alessio)
United States Bankruptcy Court, S.D. New York
Decided May 2, 1995No. 15-37089PublishedCited by 11 opinions
1Opinion of the Court
DECISION ON INTERNAL REVENUE SERVICE’S MOTION FOR ABSTENTION OR, ALTERNATIVELY, SUMMARY JUDGMENT
JOHN J. CONNELLY, Bankruptcy Judge, Sitting by Special Designation.
The Internal Revenue Service (“IRS”) asks me to abstain from hearing this adversary proceeding commenced by Chapter 7 debtor, Eugene D’Alessio, Jr. (“debtor”) to determine his continuing federal tax liability for the years 1979 and 1980. Alternatively, the IRS moves for summary judgment contending that a pre-petition tax and fraud penalty assessment by the IBS fixes the amount owed for those years and establishes the elements…
2Cases cited40 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
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Carol A. Gallo v. Prudential Residential Services, Limited Partnership, Doing Business as Prudential Relocation ManagementCourt of Appeals for the Second Circuit · 1994
- New Orleans Public Service, Inc. v. Council of City of New OrleansSupreme Court of the United States · 1989
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3Cited by11 opinions
- New Haven Projects Ltd. Liability Co. v. City of New HavenCourt of Appeals for the Second Circuit · 2000
- In Re ShapiroUnited States Bankruptcy Court, E.D. Pennsylvania · 1995
- Matter of BeiselUnited States Bankruptcy Court, S.D. Ohio · 1996
- Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
- Hospitality Ventures/Lavista v. Heartwood 11, L.L.C. (In Re Hospitality Ventures/Lavista)United States Bankruptcy Court, N.D. Georgia · 2004
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