LiBUTTI v. U.S.

No. 94-CV-1114.

968 F.Supp. 71 (1997)

Edith LiBUTTI d/b/a Lion Crest Stable, Plaintiff, v. UNITED STATES of America, Defendant.

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

July 2, 1997.


Attorney(s) appearing for the Case

Hinman, Howard & Kattel, LLP, Binghamton, NY, for plaintiff; Paul T. Sheppard, of counsel.

Miller, Griffin & Marks, Lexington, KY, for plaintiff; Michael D. Meuser, Frank T. Becker, of counsel.

George P. Eliopoulos, Trial Atty., Kenneth W. Rosenberg, United States Department of Justice, Tax Division, Washington, DC, for defendant; William S. Estabrook, Thomas J. Clark, Gary R. Allen, of counsel.


MEMORANDUM DECISION & ORDER

McAVOY, Chief Judge.

I. PROCEDURAL HISTORY

This matter comes before the Court on remand from the Second Circuit. The issue on appeal concerned a permanent injunction issued by this Court pursuant to 26 U.S.C. § 7426. See LiButti v. United States, 894 F.Supp. 589, 591 (N.D.N.Y.1995). The injunction barred defendant Internal Revenue Service ("IRS") from enforcing a...

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