U.S. v. COHN

No. 86 Civ. 2700 (CSH).

682 F.Supp. 209 (1988)

UNITED STATES of America, Plaintiff, v. Roy M. COHN; 39 East 68th Street Corporation; Saxe Bacon & Bolan, P.C.; Thomas Bolan; John Lang; Louis Biancone; Michael Rosen; Daniel Driscoll; Jeffrey Schuman; Gerald Terachter a/k/a Jerry Howard; European American Bank & Trust Company; New York State Tax Commission; City of New York Department of Finance; A. John Steinthal, Jr.; M. Bradley Steinthal, Jr.; Federal Deposit Insurance Corporation as Receiver of American Bank & Trust Co.; Fidelity Deposit Co. of Maryland; Kenneth R. Marcus & Wilber Schneider d/b/a McDonohugh, Schneider & Marcus; and Iva Schlesinger, Defendants.

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

March 23, 1988.


Attorney(s) appearing for the Case

Rudolph W. Giuliani, U.S. Atty. for S.D. N.Y., New York City (Nancy Kilson, Asst. U.S. Atty., of counsel), Meister Leventhal & Slade, New York City, Caplin & Drysdale, Chartered, Washington, D.C. (Myron C. Baum, Jeffrey C. Slade, Alan Vinegrad, of counsel), for Saxe, Bacon & Bolan, P.C., 39 East 68th Street Corp., Thomas A. Bolan, John F. Lang, Louis Biancone and Michael Rosen.

Fink, Weinberger, Fredman, Berman & Lowell, P.C., New York City (Robert S. Groban, Jr., of counsel), for Jeffrey Schuman.


MEMORANDUM OPINION AND ORDER

HAIGHT, District Judge:

The government brings this action pursuant to 26 U.S.C. § 7401 to recover approximately $7,000,000 in taxes and accrued interest and penalties allegedly owed by Roy M. Cohn.1 The action is before the Court on motions to dismiss or for summary judgment made by defendants Saxe, Bacon, & Bolan, P.C., Thomas Bolan, John Lang, Louis Biancone and Michael Rosen ("the Saxe...

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