FRAN CORP. v. U.S.

No. 97 Civ. 0091(CLB).

998 F.Supp. 296 (1998)

FRAN CORP., Plaintiff, v. UNITED STATES of America, Defendant.

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

February 27, 1998.


Attorney(s) appearing for the Case

Gerard Amalfitano, Birbrower Montalbano Condon & Frank PC, New City, NY, for Plaintiff.

Sarah Thomas, U.S. Attorney's Office, Southern District of NY, New York City, for Defendant.


MEMORANDUM & ORDER

BRIEANT, District Judge.

Before this Court in this action to refund tax penalties, is a motion by the Defendant, dated November 17, 1997, and a cross-motion by the Plaintiff, dated January 16, 1998, each seeking summary judgment pursuant to Fed. R.Civ.P. 56. Oral argument was heard on February 20, 1998 and decision reserved.

Background

The facts underlying this case are undisputed. In 1993 and 1994, Fran Corp. ("Plaintiff...

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