District Court, S.D. New York February 27, 1998, 97 Civ. 0091(CLB) (Fran Corp. v. United States)

MEMORANDUM & ORDER

BRIEANT, District Judge.

Before this Court in this action to refund tax penalties, is a motion by the Defendant, dated November 17,1997, and a cross-motion by the Plaintiff, dated January 16,1998, each seeking summary judgment pursuant to Fed. R.Civ.P. 56. Oral argument was heard on February 20, 1998 and decision reserved.