KAGGEN v. I.R.S.

No. 1152, Docket 94-6183.

71 F.3d 1018 (1995)

Elias KAGGEN and Rio A. Sferrazza, Plaintiffs-Appellants, v. INTERNAL REVENUE SERVICE and United States of America, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided November 29, 1995.


Attorney(s) appearing for the Case

David H. Singer, New York City, Thomas A. Lopresti, Smithtown, New York, for Plaintiffs-Appellants.

Loretta C. Argrett, Gary B. Allen, Washington, DC (U.S. Department of Justice) Zachary W. Carter, Brooklyn, New York, for Defendants-Appellees.

Before: McLAUGHLIN and JACOBS, Circuit Judges, and KAUFMAN, District Judge.


FRANK A. KAUFMAN, District Judge:

I

On June 6, 1995, this Court affirmed the judgment of the United States District Court for the Eastern District of New York (Spatt, J.), granting to defendants summary judgment. Kaggen v. I.R.S., 57 F.3d 163, 165 (2d Cir.1995). Plaintiff taxpayers sought thereafter a rehearing which this Court has granted. After such rehearing, this Court hereby reconfirms its earlier decision.<...

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