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U.S. v. WEST PRODUCTIONS, LTD.

No. 95 Civ. 1424(CSH).

168 F.Supp.2d 84 (2001)

UNITED STATES of America, Plaintiff, v. WEST PRODUCTIONS, LTD., West Productions Limited Partnership, Diane Corto, Francine Lefrak, Seat of the Pants Productions, Inc., and Diana Corto, Defendants.

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

April 19, 2001.

Attorney(s) appearing for the Case

Kathleen M. Riedy, Otto G. Obermaier, Asst. U.S. Atty., New York City, for Plaintiff.

Alan Shweky, New York, NY, James B. Lewis, Benjamin N. Cardozo School of Law, Yeshiva Univ., New York City, for Defendants.

MEMORANDUM OPINION AND ORDER

HAIGHT, Senior District Judge.

In this action brought under the revenue laws, plaintiff United States of America ("the Government") sues one of the individual defendants, Diana Corto, to recover unpaid federal withholding taxes and unemployment taxes assessed by the Internal Revenue Service ("IRS") against an entity the Government calls "West Productions." The parties now cross-move for summary judgment.

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