UNITED STATES v. CIRAMI

No. 705, Docket 75-6104.

535 F.2d 736 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. Salvatore CIRAMI et al., Defendants, Salvatore Cirami & Margaret Cirami, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided May 10, 1976.


Attorney(s) appearing for the Case

Jeffrey S. Blum, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, George G. Wolf, Attys., Tax Div., Dept. of Justice, Washington, D. C., David G. Trager, U. S. Atty., E. D. N. Y., Brooklyn, N. Y., of counsel), for plaintiff-appellee.

Wallace Musoff, New York City (Wagman, Cannon & Musoff, Barry D. Gordon, New York City, of counsel, Carl Mione, Brooklyn, N. Y.), for defendants-appellants.

Before FRIENDLY, MULLIGAN and GURFEIN, Circuit Judges.


MULLIGAN, Circuit Judge:

This is an appeal from an order of the United States District Court for the Eastern District of New York, Hon. Walter Bruchhausen, J., filed on October 6, 1975, denying the motion of defendants, pursuant to Fed.R.Civ.P. 60(b)(6), to vacate a summary judgment against them in favor of the United States in an action arising out of an alleged tax deficiency. We affirm.

I. FACTS

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