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UNITED STATES v. KIRKSEY

No. M-18-304 (RWS).

639 F.Supp. 634 (1986)

UNITED STATES of America and James F. Spillane, Revenue Officer, Internal Revenue Service, Petitioners, v. William E. KIRKSEY, Respondent.

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

July 7, 1986.

Attorney(s) appearing for the Case

Rudolph W. Giuliani, U.S. Atty., S.D. N.Y., New York City, for petitioners; Cynthia L. Keeffe, Sp. Asst. U.S. Atty., of counsel.

Steven H. Dicknan, Roslyn, N.Y., Howard M. Koff, Albany, N.Y., for respondent.

SWEET, District Judge.

OPINION

Petitioners the United States of America and James F. Spillane (hereinafter "government") have moved for sanctions pursuant to Fed.R.Civ.P. Rule 11, for costs and attorney's fees arising out of respondent William E. Kirksey's ("Kirksey") Rule 60(b) motion for relief from this court's enforcement order of October 8, 1985. Kirksey has cross-moved for relief from this court's opinion of March 18, 1986, 631 F...

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