SEQUA CORP. & AFFILIATES v. U.S.

Docket No. 04-5714 CV.

437 F.3d 236 (2006)

SEQUA CORPORATION & AFFILIATES, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee, Internal Revenue Service, Defendant.

United States Court of Appeals, Second Circuit.

Decided: February 3, 2006.


Attorney(s) appearing for the Case

Bryan C. Skarlatos, Kostelanetz & Fink, LLP, New York, NY, for Plaintiffs-Appellants.

Michael C. James, Assistant United States Attorney (David N. Kelley, United States Attorney for the Southern District of New York, Ramon E. Reyes, Jr., Assistant United States Attorney, on the brief), Office of the United States Attorney for the Southern District of New York, New York, NY, for Defendant-Appellee.

Before: WINTER, CABRANES, and SACK, Circuit Judges.


PER CURIAM.

Plaintiffs Sequa Corp. & Affiliates ("Sequa") appeal from a September 20, 2004 Opinion and Order of the United States District Court for the Southern District of New York (Gerard E. Lynch, Judge) which denied plaintiffs' motion for summary judgment and, because the case presented a purely legal issue, dismissed Sequa's complaint against the United States seeking a disputed tax refund. See Sequa Corp. v. United States,

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