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AHW INV. PARTNERSHIP v. CITIGROUP, INC.

Nos. 13-4488-cv(L), 13-4504-cv(XAP).

806 F.3d 695 (2015)

AHW INVESTMENT PARTNERSHIP, MFS, Inc., Angela H. Williams, As Trustee of the Angela H. Williams Grantor Retained Annuity Trust UAD March 24, 2006, the Angela Williams Grantor Retained Annuity Trust UAD April 17, 2006, The Angela Williams Grantor Retained Annuity Trust UAD May 9, 2006, The Angela Williams Grantor Retained Annuity Trust UAD November 1, 2007, The Angela Williams Grantor Retained Annuity Trust UAD May 1, 2008, The Angela Williams Grantor Retained Annuity Trust UAD July 1, 2008, and the Angela Williams Grantor Retained Annuity Trust UAD November 21, 2008, Plaintiffs-Appellants-Cross-Appellees, v. CITIGROUP INC., Charles Prince, Vikram Pandit, Gary Crittenden, Robert Rubin, Robert Druskin, Thomas G. Maheras, Michael Stuart Klein, David C. Bushnell, Defendants-Appellees-Cross-Appellants.

United States Court of Appeals, Second Circuit.

Decided: November 25, 2015.

Attorney(s) appearing for the Case

Steven F. Molo ( Robert K. Kry and Hassan A. Shah , on the brief), MoloLamken LLP, New York, N.Y., and Jacob H. Zamansky , Zamansky LLC, New York, N.Y., for Plaintiffs-Appellants-Cross-Appellees.

Walter Rieman ( Brad S. Karp , Susanna M. Buergel , Jane B. O'Brien , and Stephen P. Lamb , on the brief), Paul, Weiss, Rifkind, Wharton & Garrison, New York, N.Y., for Defendants-Appellees-Cross-Appellants.

Before: HALL, LYNCH, and CARNEY, Circuit Judges.

Plaintiffs—a corporation, partnership, and seven grantor-retained annuity trusts ("GRATs") controlled by Florida residents Angela and Arthur Williams—appeal from an October 30, 2013 judgment of the United States District Court for the Southern District of New York (Sidney H. Stein, Judge), dismissing...

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