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NEW YORK CITY DEPT. FINANCE v. TWIN RIVERS INC.

No. 95 Civ. 1389 (HB).

929 F.Supp. 172 (1996)

NEW YORK CITY DEPARTMENT OF FINANCE, and The City of New York, Plaintiffs, v. TWIN RIVERS, INC., American National Bank and Trust Company of Chicago, as Trustee, Realty Growth Investors and American Invsco Corp., Defendants.

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

June 20, 1996.

Attorney(s) appearing for the Case

Paul A. Crotty, Corporation Counsel of the City of New York (Robin Green and James B. Henly, of counsel), New York City, for plaintiffs.

L. Donald Prutzman, Stecher, Jaglom & Prutzman, New York City, for defendants.

Order and Opinion

BAER, District Judge.

Plaintiffs filed this cause of action to recover unincorporated business taxes owed for the years 1981 and 1984 from defendants. Pursuant to Fed.R.Civ.P. 12(b)(6), defendants Realty Growth Investors ("RGI") and American Invsco Corporation ("AIC") moved to dismiss plaintiffs' complaint for failure to state a claim. RGI and AIC are Guarantors of a Note signed by Twin Rivers and American National Bank and Trust...

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