104 F.3d 354 (2nd Cir. 1996), 96-6122, U.S. v. Coppola

• Docket Nº: 96-6122.
• Citation: 104 F.3d 354
• Party Name: UNITED STATES of America, Plaintiff-Appellee, v. James M. COPPOLA, Jr., Barbara Coppola, Individually and as Trustees of Coppola Trust, Amandy Realty Corp., Cobra Construction, Corp., Cobra Pile Driving, Coppola Construction, Corp., Coppola Realty Corp., James Coppola Trucking Inc., G.I.J. Equipment, Corp., G.I.J. Realty Corp., J.A.J. Equipment, a/
• Case Date: November 18, 1996
• Court: United States Courts of Appeals, Court of Appeals for the Second Circuit

Page 354

104 F.3d 354 (2nd Cir. 1996)

UNITED STATES of America, Plaintiff-Appellee,

v.

James M. COPPOLA, Jr., Barbara Coppola, Individually and as Trustees of Coppola Trust, Amandy Realty Corp., Cobra Construction, Corp., Cobra Pile Driving, Coppola Construction, Corp., Coppola Realty Corp., James Coppola Trucking Inc., G.I.J. Equipment, Corp., G.I.J. Realty Corp., J.A.J. Equipment, a/k/a J.A.J. Equipment Inc., Corp., J.J.'s Landing Co., Inc., J.M. Coppola Corp., (New York), J.M. Coppola Corp., (New Jersey), J.M. Coppola Trucking Inc., J.M. Trucking Co., Inc., JMC Carz Inc., Jiggy Construction, Corp., Jiggy Pile Driving Corp., Mill Harbour Development Corp., Mill Construction Corp., Mill Harbour Yacht Club & Marina, Ltd., Apple Bank; Barclays Business Credit, Inc., Greenpoint Savings Bank Corp., General Motors Acceptance Corporation, State of New York, City of New York, County of Suffolk, Weyant Oil Services and American Piles Inc., Defendants,

No. 96-6122.

United States Court of Appeals, Second Circuit

November 18, 1996

Editorial Note:

This opinion appears in the Federal reporter in a table titled "Table of Decisions Without Reported Opinions". (See FI CTA2 s 0.23 regarding use of unpublished opinions)

78 A.F.T.R.2d 96-7251

APPEARING FOR APPELLANT: Michael Majewski, Mineola, NY

APPEARING FOR APPELLEE: Randolph L. Hutter, U.S. Department of Justice, Tax Division, Washington, D.C.

Appeal from the United States District Court for the Eastern District of New York (Jack B. Weinstein, District Judge).

E.D.N.Y.

AFFIRMED.

This cause came on to be heard on the transcript of record from the United States District Court for the Eastern District of New York and was argued.

ON CONSIDERATION WHEREOF, IT IS HEREBY ORDERED, ADJUDGED AND DECREED that the judgment of the District Court is hereby AFFIRMED.

On July 8, 1992, the government filed suit to foreclose on federal tax liens on property owned by James M. Coppola ("taxpayer") and his corporations. The complaint named as defendants the taxpayer, corporations owned by the taxpayer, and other corporations with competing security interests in the taxpayer's property, including Barclays Business Credit, Inc. ("Barclays"). On March 10, 1995, unknown to the government, Barclays assigned its security interest in one of its properties, located at 6097 Strickland Avenue in Brooklyn, New York, to 6097 Management Corporation ("6097"), the appellant.

On December 12, 1995, the government sent a letter to Barclays advising it that a trial on the foreclosure action had been scheduled for December 18, 1995. On December 14, 1995, Barclays responded to the government's letter, by facsimile transmission, informing the government for the first time that Barclays had assigned its interest in the taxpayer's property to a third party. On December 15, 1995, Barclays sent a second letter to the government indicating that it had assigned its interest in the taxpayer's property to 6097. In response, the government...