Legal Opinion

Naporano v. United States

District Court, D. New Jersey

Decided October 1, 1993No. Civ. A. 93-106 (AJL)PublishedCited by 2 opinions

1Opinion of the Court

OPINION

LECHNER, District Judge.

This is an action by plaintiffs Joseph F. Naporano (“Joseph Naporano”), Marcia Na-porano, Andrew J. Naporano, Jr. (“Andrew Naporano”) and Sharon Naporano (collectively, the “Taxpayers”) against defendant United States of America (the “Government”) to recover deficiencies assessed to and collected from the Taxpayers by the Internal Revenue Service (the “IRS”) for the taxable years 1987 and 1988. A complaint (the “Complaint”) was filed on 12 January 1993. 1 Jurisdiction is alleged pursuant to 28 U.S.C. § 1346(a)(1).

Currently before the court are the cross motions…

2Cases cited70 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  5. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934

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3Cited by2 opinions

  1. Estate of Reddert v. United StatesDistrict Court, D. New Jersey · 1996
  2. Eaglehawk Carbon, Inc. v. United StatesUnited States Court of Federal Claims · 2015

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