U.S. v. TRUPIN

Civil No. 3:05cv1570 (JBA).

606 F.Supp.2d 268 (2009)

UNITED STATES of America, Plaintiff, v. Barry TRUPIN, Defendant.

United States District Court, D. Connecticut.

March 24, 2009.


Attorney(s) appearing for the Case

Glenn J. Melcher, Karen E. Wozniak, U.S. Department of Justice, Washington, DC, John B. Hughes, U.S. Attorney's Office, New Haven, CT, for Plaintiff.

Barry Trupin, Branford, CT, pro se.


RULING ON MOTION FOR SUMMARY JUDGMENT

JANET BOND ARTERTON, District Judge.

The United States filed this civil action to enforce tax assessments against Barry Trupin. Arguing that Trupin is barred by res judicata from challenging the assessments and that this action was timely filed, the Government now moves for summary judgment on the ground that no material factual issues remain for trial.

I. Facts and Procedural History

As a threshold...

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