AmBase Corp. v. City Investing Co. Liquidating Trust

MINER, Circuit Judge.

This is an appeal from a final judgment entered in the United States District Court for the Southern District of New York (Stanton, /.), dismissing on the pleadings a diversity action brought by plaintiff-appellant AmBase Corporation (“AmBase”) against defendants-appellees for indemnification of legal expenses incurred in a tax dispute with the Internal Revenue Service (“IRS”). This dispute concerned certain tax liabilities that allegedly were assumed by the predecessor corporation of defendant-appellee City Investing Company Liquidating Trust (the “Trust”). The District…