Legal Opinion
DeSantis v. United States
District Court, S.D. New York
Decided January 30, 1992No. 91 Civ. 3030 (WCC)PublishedCited by 18 opinions
1Opinion of the Court
OPINION AND ORDER
WILLIAM C. CONNER, District Judge:
Plaintiff Mary A. DeSantis (“DeSantis”) brings this action for recovery of federal income tax and interest assessed and collected from her by defendant United States of America (“the Government”). Plaintiff moves the Court pursuant to Fed.R.Civ.P. Rule 56 for summary judgment on the ground that the assessment of taxes against her was untimely pursuant to 26 U.S.C. § 6501. Also before the Court is the Government’s motion for judgment on the pleadings pursuant to Fed.R.Civ.P. Rule 12(c). 1
BACKGROUND
Plaintiff was a limited partner in a…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Sellers v. M.C. Floor Crafters, Inc.Court of Appeals for the Second Circuit · 1988
- Fed. Sec. L. Rep. P 91,922 James Bloor v. Carro, Spanbock, Londin, Rodman & FassCourt of Appeals for the Second Circuit · 1985
- Zaentz v. CommissionerUnited States Tax Court · 1988
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Carballo Ex Rel. Cortes v. ApfelDistrict Court, S.D. New York · 1999
- Sunrise Industrial Joint Venture v. Ditric Optics, Inc.District Court, E.D. New York · 1995
- Davis v. ShalalaDistrict Court, E.D. New York · 1995
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Pisello v. Town of BrookhavenDistrict Court, E.D. New York · 1996
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