Cargill, Incorporated, Plaintiff-Appellee-Cross-Appellant v. Charles Kowsky Resources, Inc. Charles Kowsky John Conway, Defendants-Appellants-Cross

McLAUGHLIN, Circuit Judge:

Defendants (collectively “Resources”) appeal from a judgment entered in the United States District Court for the Southern District of New York (Kevin Thomas Duffy, Judge), granting summary judgment to plaintiff (“Cargill”), and awarding Cargill $82,538.79. Cargill cross-appeals the district court’s denial of its request for attorney’s fees.

This action arises out of Cargill’s demand that Resources reimburse Cargill for the Gross Receipts Tax (“GRT”) Cargill paid on gasoline that it sold to Resources. When Resources refused the demand, Cargill sued in the United States…