Legal Opinion

United States v. Cathcart

Court of Appeals for the Second Circuit

Decided August 27, 2008No. 06-4225-cvPublishedCited by 2 opinions

1Opinion of the Court

SUMMARY ORDER

Respondent-Appellant Charles Cathcart appeals from a judgment entered by the United States District Court for the Southern District of New York (McKenna, </.), on May 4, 2006, allowing the PetitionerAppellee, the United States of America (“government”), to voluntarily dismiss without prejudice, pursuant to Rule 41(a)(2) of the Federal Rules of Civil Procedure, its petition to enforce Internal Revenue Service (“IRS”) summonses. As part of the Rule 41(a)(2) dismissal, the district court awarded costs to Cathcart, but no attorney’s fees. Cathcart raises three principal arguments on…

2Cases cited12 opinions

  1. Buckhannon Board & Care Home, Inc. v. West Virginia Dept. of Health and Human ResourcesSupreme Court of the United States · 2001
  2. Nelson v. Adams USA, Inc.Supreme Court of the United States · 2000
  3. Phyllis Zagano v. Fordham University and George N. GordonCourt of Appeals for the Second Circuit · 1990
  4. Yeheskel Dattner v. Conagra Foods, Inc., Conagra International, Inc., Donald Da Parma, Docket No. 05-5568-CvCourt of Appeals for the Second Circuit · 2006
  5. Antoinette D'Alto Nicholas D'Alto v. Dahon California, Inc.Court of Appeals for the Second Circuit · 1996

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3Cited by2 opinions

  1. CRA Holdings US, Inc. and Subsidiaries v. United States GovernmentDistrict Court, W.D. New York · 2019
  2. Dayter v. FallonDistrict Court, N.D. New York · 2020

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