East Wind Industries, Inc. v. United States

MEMORANDUM OPINION

COOPER, District Judge.

This matter comes before the Court on cross-motions for summary judgment by plaintiffs East Wind Industries, Inc. and Delaware East Wind, Inc., and defendant the United States of America. For the reasons articulated below, defendant’s motion is granted and plaintiffs’ cross-motion is dismissed as moot.

BACKGROUND

Plaintiffs East Wind Industries, Inc. (“East Wind”) and Delaware East Wind, Inc. (“Delaware East Wind”) bring this action to recover tax penalties paid by both companies for their failure to pay certain federal employment taxes and make payroll…