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GOLDIN v. BAKER

No. 391, Docket 86-6150.

809 F.2d 187 (1987)

Harrison J. GOLDIN, Comptroller of the City of New York, and The City of New York, Plaintiffs-Appellants, v. James BAKER, Secretary of the Treasury of the United States, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided January 12, 1987.

Attorney(s) appearing for the Case

Barry P. Schwartz, New York City, Asst. Corp. Counsel of the City of N.Y. (Frederick A.O. Schwarz, Jr., Corp. Counsel of the City of New York, Leonard Koerner, Fay Leoussis, Asst. Corp. Counsel, of counsel), for plaintiffs-appellants.

Frederick M. Lawrence, New York City, Asst. U.S. Atty. for the S.D.N.Y. (Rudolph W. Giuliani, U.S. Atty. for the S.D. of N.Y., Nancy Kilson, Asst. U.S. Atty., of counsel), for defendant-appellee.

Before FEINBERG, Chief Judge, NEWMAN and MINER, Circuit Judges.

FEINBERG, Chief Judge:

This case requires us to examine the scope of the intergovernmental tax immunity doctrine. Plaintiffs Harrison J. Goldin, Comptroller of the City of New York, and the City (collectively referred to herein as the City) appeal from a judgment of the United States District Court for the Southern District of New York, Vincent L. Broderick, J., denying the City's motion for summary judgment and granting the motion of defendant Secretary of the Treasury...

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