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UNITED STATES v. TOMASELLO

No. CIV-81-983.

569 F.Supp. 1 (1983)

UNITED STATES of America, Plaintiff, v. Peter A. TOMASELLO, Defendant.

United States District Court, W.D. New York.

May 5, 1983.

Attorney(s) appearing for the Case

Salvatore R. Martoche, U.S. Atty., Jack Penca, Asst. U.S. Atty., Buffalo, N.Y., for plaintiff.

Philip B. Abramowitz, Buffalo, N.Y., for defendant.

MEMORANDUM and ORDER

ELFVIN, District Judge.

Plaintiff seeks to reduce to judgment the unpaid balance of a one-hundred percent tax penalty assessed against the defendant taxpayer. The matter is currently pending before me on two separate motions to dismiss. The first, filed January 13, 1982, is based on defendant's contention that the Complaint is barred by the appropriate statute of limitations. The second, filed February 1, 1982, seeks to dismiss the Complaint...

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