O'CALLAGHAN v. U.S.

No. 95 Civ. 10260 (HB).

943 F.Supp. 320 (1996)

James G. O'CALLAGHAN, Plaintiff, v. UNITED STATES of America, Defendant.

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

October 17, 1996.


Attorney(s) appearing for the Case

Gerald Padian, Tashjian & Padian, New York City, for Plaintiff.

Mary Jo White, United States Attorney for the Southern District of New York (Jonathan A. Willens, of counsel), New York City, for Defendant.


OPINION AND ORDER

BAER, District Judge:

Defendant, United States of America, has moved for summary judgment dismissing plaintiff's complaint and in favor of its counterclaim. For the reasons that follow, defendant's motion is GRANTED.

Background

This case involves employment withholding taxes owed by a company known as Cafe Society, Inc. Cafe Society was formed to operate a restaurant and cabaret located at 915 Broadway in New York...

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