United States Second Circuit
EDP Med. Computer Sys., Inc. v. US, 06-0106
In a suit for refund of a tax liability paid by a bankruptcy trustee after plaintiff filed for bankruptcy protection, summary judgment for defendant-government is affirmed as a bankruptcy court order allowing an uncontested proof of claim constitutes a final judgment on the merits giving rise to res judicata.
Appellate Information
- Decided 03/09/2007
- Published 03/09/2007
Judges
- JOHN M. WALKER, JR., Circuit Judge:, Before: JACOBS, Chief Judge, WALKER and RAGGI, Circuit Judges.
Court
- United States Second Circuit
Counsel
- For Appellant:
- Norman A. Kaplan, Law Office of Norman A. Kaplan, Great Neck, NY, for plaintiff-appellant.
- For Appellees:
- Kenneth W. Rosenberg, Attorney, Tax Division, United States Department of Justice (Eileen J. O'Connor, Assistant Attorney General, Bruce R. Ellisen, Attorney, Tax Division, United States Department of Justice, on the brief, Roslynn R. Mauskopf, United States Attorney for the Eastern District of New York, of counsel), Washington, D.C., for defendant-appellee.