CARIONE v. U.S.

No. 03-CV-4024 DRH MLO.

368 F.Supp.2d 196 (2005)

Joseph CARIONE, Plaintiff, v. UNITED STATES of America, Defendant.

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

May 2, 2005.


Attorney(s) appearing for the Case

Kase & Druker by James O. Druker, Garden City, NY, for Plaintiff.

United States Department of Justice — Tax Division by Alan M. Shapiro, Washington, DC, for Defendant.

United States Attorney Office — Eastern District of New York by Kevin P. Mulry, Central Islip, NY, for Defendant.


MEMORANDUM & ORDER

HURLEY, District Judge.

INTRODUCTION

Plaintiff Joseph Carione filed suit against the United States, seeking a refund of income tax that he claims to have paid erroneously, and both parties moved for summary judgment. This Court held that the proceeds of Carione's 1998 sale of his business assets, held in escrow and then directly transferred to the Government in 2000 to satisfy an outstanding forfeiture judgment...

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