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WHITFIELD v. COHEN

No. 86 Civ. 9751 (RWS).

682 F.Supp. 188 (1988)

Dennis E. WHITFIELD, Deputy Secretary of the United States Department of Labor, Plaintiff, v. Malcolm COHEN, Miller Druck Company, Inc., and the Miller Druck Company, Inc. Employee Stock Ownership Plan, Defendants.

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

March 7, 1988.

Attorney(s) appearing for the Case

Office of the Solicitor, Washington, D.C., for the U.S. Dept. of Labor Plan Benefits Sec. Div.; Bruce F. Rinaldi, Linda N. Winter, of counsel.

Altieri, Kushner, Miuccio & Frind, P.C., New York City, for defendants; Howard Rosenstein, of counsel.

OPINION

SWEET, District Judge.

Plaintiff Dennis E. Whitfield, Deputy Secretary of the United States Department of Labor (the "Secretary"), has moved for summary judgment under Rule 56, Fed.R. Civ.P., against defendant Malcolm Cohen ("Cohen"), Miller Druck Company, Inc. ("Miller Druck") and the Miller Druck Company, Inc. Employee Stock Ownership Plan (the "Plan"). Upon the findings and conclusions set forth below, summary judgment will be entered on behalf...

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