United States Second Circuit
Katzman v. Essex Waterfront Owners LLC, 10-4270
In an appeal from a judgment of the district court dismissing plaintiff's civil complaint for the willful filing of fraudulent “information returns," judgment is affirmed where Section 7434 of the Internal Revenue Code does not provide a cause of action for a defendant's alleged intentional failure to file an information return.
Appellate Information
- Decided 11/04/2011
- Published 11/04/2011
Judges
Court
- United States Second Circuit
Counsel
- For Appellant:
- HOWARD GOTBETTER, KEVIN P. SULLIVAN