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ALTEN v. ELLIN & TUCKER, CHARTERED

Civ. A. No. 92-516-JLL.

854 F.Supp. 283 (1994)

Steven R. ALTEN, Plaintiff, v. ELLIN & TUCKER, CHARTERED and Joel Kaye, Defendants.

United States District Court, D. Delaware.

June 6, 1994.

Attorney(s) appearing for the Case

Gerald P. Egan, Dion G. Rassias, and Mark J. Schwemler of Elliott, Reihner, Siedzikowski, North & Egan, Blue Bell, PA, for plaintiff.

Paul Cottrell of Tighe, Cottrell & Logan, Wilmington, DE, for defendants.

MEMORANDUM OPINION

LATCHUM, Senior District Judge.

I. INTRODUCTION

Defendants, Ellin & Tucker, Chartered ("Ellin & Tucker") and Joel Kaye ("Kaye"), have moved for summary judgment, (Docket Item ["D.I."] 37), against plaintiff Steven R. Alten ("Alten"), pursuant to Rule 56 of the Federal Rules of Civil Procedure. Plaintiff filed this suit to recover over $140,000.00 of tax penalties imposed upon him personally by the Internal Revenue...

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