Legal Opinion
Uniquest Del. LLC v. United States
District Court, W.D. New York
Decided March 27, 2018No. 1:15–CV–00638EAWPublishedCited by 1 opinion
1Opinion of the Court
ELIZABETH A. WOLFORD, United States District Judge *109INTRODUCTION
Presently before the Court are the Government's motion for summary judgment (Dkt. 37) and a cross-motion for summary judgment by Plaintiffs Uniquest Delaware LLC and Uniland Holdings LLC ("Plaintiffs") (Dkt. 41). The material facts are largely undisputed. The parties primarily disagree about whether grants valued at $11 million provided to Plaintiffs by the New York State Empire State Development Corporation ("Empire State Corporation") for the restoration of a building in Buffalo, New York, constitute income to Plaintiffs for…
2Cases cited45 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Scott v. HarrisSupreme Court of the United States · 2007
- Commissioner v. DubersteinSupreme Court of the United States · 1960
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3Cited by1 opinion
- Ivanhoe v. United StatesDistrict Court, D. Connecticut · 2022