Legal Opinion

32 Collier bankr.cas.2d 38, Bankr. L. Rep. P 77,567 in Re Salvatore J. Mazzeo, Debtor. Salvatore J. Mazzeo v. United States of America and New York State, New York State Department of Taxation and Finance, Creditor, Marianne De Rosa, Trustee

Court of Appeals for the Second Circuit

Decided December 3, 1997No. 96-5141PublishedCited by 55 opinions

1Opinion of the Court

131 F.3d 295

32 Collier Bankr.Cas.2d 38, Bankr. L. Rep. P 77,567

In re Salvatore J. MAZZEO, Debtor.

Salvatore J. MAZZEO, Plaintiff-Appellant,

v.

UNITED STATES of America and New York State, Defendants-Appellees.

New York State Department of Taxation and Finance, Creditor,

Marianne De Rosa, Trustee.

Nos. 93, 94, Docket Nos. 96-5141(L), 96-5149.

United States Court of Appeals,

Second Circuit.

Argued Aug. 26, 1997.

Decided Dec. 3, 1997.

Joseph J. Haspel, New City, NY (Stein Riso Haspel & Jacobs, New City, NY, on the brief), for Plaintiff-Appellant.

Michelle B. O'Connor, Attorney, Tax Division, Department of…

2Cases cited32 opinions

  1. United States v. MenascheSupreme Court of the United States · 1955
  2. Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
  3. Montclair v. RamsdellSupreme Court of the United States · 1883
  4. Ohio v. KovacsSupreme Court of the United States · 1985
  5. In The Matter Of M. Frenville Co., Inc.Court of Appeals for the Third Circuit · 1985

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3Cited by55 opinions

  1. In Re: James P. Slack, Debtor. James P. Slack v. Wilshire Insurance CompanyCourt of Appeals for the Ninth Circuit · 1999
  2. Mazzeo v. Lenhart (In re Mazzeo)Court of Appeals for the Second Circuit · 1999
  3. De Jounghe v. Mender (In Re De Jounghe)Bankruptcy Appellate Panel of the First Circuit · 2005
  4. Weber v. SEFCU (In Re Weber)Court of Appeals for the Second Circuit · 2013
  5. Pearl-Phil GMT (Far East) Ltd. v. Caldor Corp.District Court, S.D. New York · 2001

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