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LAPADULA & VILLANI, INC. v. UNITED STATES

No. 77 Civ. 3908 (JES).

563 F.Supp. 782 (1983)

LAPADULA & VILLANI, INC., Lapadula & Villani Equipment Corp., L & J Development Corp., Harlem River Rigging Corp., and Samuel A. Arutt, Plaintiffs, v. UNITED STATES of America, State of New York, Federal Deposit Insurance Corporation, Litton Industries, United Americas Bank & Trust Co., and New York State Department of Labor, Defendants.

United States District Court, S.D. New York.

May 23, 1983.

Attorney(s) appearing for the Case

Arutt, Nachamie & Benjamin, New York City, for plaintiffs; Alex Spizz, New York City, of counsel.

John S. Martin, Jr., U.S. Atty., S.D.N.Y., New York City, for defendant U.S. of America; David M. Jones, Asst. U.S. Atty., New York City, of counsel.

Ira L. Hyams P.C., Jericho, N.Y., for defendant Federal Deposit Ins. Corp.; Janet M. Connolly, Jericho, N.Y., of counsel.

Robert Abrams, Atty. Gen., State of N.Y., New York City, for defendant New York State Tax Com'n; David S. Cook, Asst. Atty. Gen., New York City, of counsel.

OPINION & ORDER

SPRIZZO, District Judge.

Plaintiff corporations, Lapadula & Villani, Inc., Lapadula & Villani Equipment Corp. and Harlem River Rigging Corp., terminated their respective business operations and liquidated their assets.1 The proceeds of the liquidations were insufficient to satisfy the claims of the corporations' creditors. Plaintiffs therefore deposited the proceeds of the liquidations (the proceeds...

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