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LIBUTTI v. U.S.

No. 94-cv-1114.

986 F.Supp. 114 (1997)

Edith LIBUTTI, d/b/a Lion Crest Stable, a sole proprietorship, Plaintiff, v. UNITED STATES of America, Defendant.

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

November 26, 1997.

Attorney(s) appearing for the Case

Hinman, Howard & Kattell, Binghamton, NY (Paul T. Sheppard, of counsel), for plaintiff.

Barrett & Gravante LLP, Albany, NY (George F. Carpinello, Scott W. Dales, of counsel), for Margaux Stallions, by special appearance.

Vimont & Wills PLLC, Lexington, KY (Richard E. Vimont, Bernard F. Lovely, of counsel), for Margaux Stallions, by special appearance.

U.S. Department of Justice, George P. Eliopoulos, Trial Attorney, Tax Division, Washington, DC, for defendant.

MEMORANDUM-DECISION & ORDER

McAVOY, Chief Judge.

I. BACKGROUND

A. Introduction

Presently before the Court are motions by both the plaintiff Edith Libutti and the defendant United States of America. First, plaintiff moves, pursuant to Rule 59(a)(2) of the Federal Rules of Civil Procedure, for a new trial and amendment of judgment. Specifically, plaintiff requests that the Court vacate the judgment of this Court dated July 31, 1997...

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