In re BRANDT-AIRFLEX CORPORATION, Debtor.
BRANDT-AIRFLEX CORPORATION, Debtor-in-Possession, Plaintiff-Appellant,
v.
LONG ISLAND TRUST COMPANY, N.A., New York State Tax Commission, and the United States of America, Defendants-Appellees.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued February 4, 1988.
Decided March 30, 1988.
Attorney(s) appearing for the Case
Michael I. Saltzman, New York City (Saltzman & Holloran, of counsel), for plaintiff-appellant.
C. Gayden Wren, Garden City, N.Y. (Cullen and Dykman, of counsel), for defendant-appellee Long Island Trust Co.
Robert K. Drinan, Mineola, N.Y., Asst. Atty. Gen. of State of N.Y. (Robert Abrams, Atty. Gen. of State of N.Y.) for defendant-appellee New York State Tax Comn.
Murray S. Horwitz, Atty., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen and Wynette J. Hewett, Attys., Dept. of Justice, Andrew J. Maloney, U.S. Atty. for E.D.N.Y., of counsel), for defendant-appellee U.S.
Before TIMBERS, WINTER and ALTIMARI, Circuit Judges.
United States Court of Appeals, Second Circuit.
ALTIMARI, Circuit Judge:
The plaintiff appeals from an order of the United States District Court for the Eastern District of New York, Thomas C. Platt, Judge, reversing a grant of summary judgment in favor of plaintiff entered by the United States Bankruptcy Court for the Eastern District of New York, C. Albert Parente, Bankruptcy Judge. Plaintiff claimed entitlement to tax credits pursuant to 26 U.S.C. §...
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