Cases

788 F.Supp. 739 (1992) UNITED STATES, Plaintiff, v. Eugene Robert WALLACH, Defendant. No. S 87 Cr. 985 (RO). United States District Court, S.D. New York. March 30, 1992. *740 Otto G. Obermaier, U.S. Atty., S.D.N.Y. by Baruch Weiss and Elliot Jacobson, Asst. U.S. Attys., for U.S. Riordan & Rosenthal, San Francisco, Cal.

733 F.Supp. 769 (1990) UNITED STATES of America v. Eugene Robert WALLACH, Rusty Kent London, and Wayne Franklin Chinn, Defendants. No. S 87 Cr. 985 (RO). United States District Court, S.D. New York. April 4, 1990. As Amended April 12, 1990. Otto G. Obermaier, U.S. Atty. for S.D. N.Y., for the U.S.; Baruch Weiss, of counsel. Dennis Riordan, Ri

ALTIMARI, Circuit Judge, concurring: I cannot subscribe to the notion that the Assistant United States Attorneys (“AU-SAs”) v/ho represented the government in this case should have known that Anthony Guariglia was committing perjury at the time of trial. I do agree, however, that reversal is warranted despite the fact that the government had no knowledge of Guar-iglia’s perjury. Accordingly, I write separate

376 B.R. 387 (2007) In re William P. BROSNAHAN, Jr., Debtor. Mark S. Wallach, Trustee, Plaintiff v. William P. Brosnahan, III; Mary T. Brosnahan; and Anne Slubowski, Defendants. Daniel H. Williams, III, Plaintiff in Intervention, v. William P. Brosnahan, III; Mary Brosnahan Wachter; Anne Brosnahan Slubowski; Colad Group, Inc.; Anne Laura Koessler Brosnahan, and Raymond Fink, Defendants in Intervention. Bankru

DECISION AND ORDER DENYING DISMISSAL MOTION IN PART AND GRANTING IT IN PART (BUT WITH LEAVE TO AMEND THE COMPLAINT) MICHAEL J. KAPLAN, Bankruptcy Judge. This voluntary Chapter 7 case was filed on July 27, 2009, and this Adversary Proceeding was filed on July 13, 2011, just within the 11 U.S.C. § 546 statute of limitations. The present Motion to Dismiss constitutes, among other things,

OPINION AND ORDER MICHAEL J. KAPLAN, Bankruptcy Judge. SUMMARY (1) If a corporation solicited a stock subscription without making pessimistic dis*407closures that the corporation itself had decided1 were required by securities regulations, and the subscriber has not fully paid, may the cor

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT WHITE, Senior Judge. The plaintiffs, who are husband and wife and prominent professional actors, sue for the recovery of the amounts of additional income tax (and assessed interest) which the Internal Revenue Service (IRS) required the plaintiffs to pay for each of the years 1978 and 1979. The Minimum Tax The addi

JON O. NEWMAN, Circuit Judge: This interlocutory appeal presents a double jeopardy objection to retrial of a criminal case in the aftermath of this Court’s reversal of a conviction on the ground that the prosecution should have known that a Government witness’s trial testimony was false. See United States v. Wallach, 935 F.2d 445 (2d Cir.1991) (“W

471 B.R. 45 (2012) In re Barbara SHEPPARD, Debtor. Mark Wallach, as Chapter 7 Trustee of the Estate of Barbara Sheppard, Plaintiff v. Countrywide Home Loans, Inc., Defendant. Bankruptcy No. 09-11017 B. Adversary No. 10-01087 B. United States Bankruptcy Court, W.D. New York. May 24, 2012. *47 Penney, Maier & Wallach, Mark

FRIEDMAN, Circuit Judge. The question for decision in this appeal from the judgment of the United States Claims Court dismissing an income tax refund suit is whether in determining the additional minimum income tax on “tax preference” items imposed by sections 56 and 55 of the Internal Revenue Code, interest the taxpayers paid on borr

OPINION AND ORDER MICHAEL J. KAPLAN, Bankruptcy Judge, The Chapter 7 Trustee seeks Summary Judgment to recover $12,000 transferred by the Debtor to his sister on the eve of filing. The Debtor and his sister assert that the $12,000 was her share of an inheritance. The facts are not in dispute. Judgment will enter in favor of the Trustee. FACTS AND DISCUSSION

324 B.R. 199 (2005) In re William P. BROSNAHAN, Jr., Debtor. Mark S. Wallach, Trustee, Plaintiff, v. William P. Brosnahan, Jr.; Anne Laura Koessler Brosnahan; Keybank National Association; Anne Slubowski; Mary Brosnahan Wachter; William P. Brosnahan, III, Defendants. Bankruptcy No. 02-14554B, Adversary No. 04-1165B. United States Bankruptcy Court, W.D. New York. April 22, 2

OPINION AND ORDER REGARDING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT MICHAEL J. KAPLAN, Bankruptcy Judge. The matter at the Bar seems to be one of first impression. *63In 1938 and again in 1978 Congress tried to put an end to decades of judicial efforts to reconcile “setoffs” with “preferential transfers.” 11 U.S.C. § 55

MICHAEL J. KAPLAN, Bankruptcy Judge. As refined at oral argument, this is a motion by Defendant Ford Motor Company under Rules 12(b)(6) and 12(c) to grant “judgment on the pleadings” in two preference complaints under a very unusual fact pattern, and perhaps an unprecedented defense arising out of that fact pattern.1 The affiliated Debtors here, in the aggregate, constituted one of

312 B.R. 220 (2004) In re William P. BROSNAHAN, Jr., Debtor. Mark S. Wallach, Trustee, Plaintiff, v. William P. Brosnahan, III; Mary T. Brosnahan; Anne Slubowski, Defendants. Daniel H. William, III, Plaintiff in Intervention, v. William P. Brosnahan, III, Mary Brosnahan Wachter; Anne Brosnahan Slubowski; Colad Broup, Inc.; Anne Laura Koessler Brosnahan; Raymond Fink, Defendants in Intervention. Bankruptcy No.

416 B.R. 389 (2009) In re PROMEDICUS HEALTH GROUP, LLP, Debtor Mark S. Wallach, as Trustee of Promedicus Health Group, LLP, Plaintiff v. Gary Douglas, M.D., Katherine O'Donnell, M.D., Rexford L. Thomas, Jr., M.D., Jeffrey Berndston, M.D., Promedicus Health Group Savings and Investment Plan c/o Mark S. Wallach, Esq., Trustee in Bankruptcy, Promedicus Health Group, LLC c/o Mark S. Wallach, Esq., Trustee in Bankruptcy, Fidelity Investments Insti

268 B.R. 349 (2001) In re Sandra J. ALTMEYER, Debtor. Mark S. Wallach, Trustee, Plaintiff, v. Frank Altmeyer, Centex Home Equity Corporation, Defendants. Bankruptcy No. 99-12291 B. Adversary No. 99-1205 B. United States Bankruptcy Court, W.D. New York. October 11, 2001. *350 *351 Penney, M

Wallach, Circuit Judge. *1322 Appellants Samuel E. Ginsburg and Joan A. Ginsburg ("the Ginsburgs") sued the United States ("Government") in the U.S. Court of Federal Claims, seeking a refund of their federal income taxes, plus interest, on an excess amount of a state tax credit payment, a

GEE, Circuit Judge: Today we consider the appeals of two .men found guilty of violating the Travel Act, 18 U.S.C. § 1952, and the Mann Act, 18 U.S.C. § 2422, by participating in an interstate prostitution ring. Their appeals require us to make several rulings. First, the defenses presented at trial were not antagonistic enough to

MEMORANDUM OPINION ROBINSON, District Judge I. INTRODUCTION Presently before the court is plaintiffs’ Mark S. Wallach (as Chapter 7 Trustee for the Bankruptcy Estate of Performance Transportation Services, Inc. (“PTS”)) and Tauro Brothers Trucking Company (“Tauro Brothers”) (collectively, “plaintiffs” or the “proposed DPP class”) motion for class certification pursuant to Fed.R.Civ.P. 23(a