Mark Rocanova, Plaintiff-appellant, v. United States of America and Commissioner of Internalrevenue, Defendants-appellees, 109 F.3d 127 (2d Cir. 1997)
Annotate this CaseAppeal from a grant of summary judgment for defendants in the United States District Court for the Southern District of New York (Denny Chin, Judge) in an action seeking a declaration that it is unconstitutional to extend a statute of limitations for collection actions that were not already time-barred. We affirm.
Richard M. Kraver, Kraver & Levy, LLP, New York City, for Plaintiff-Appellant.
Linda A. Riffkin, Assistant United States Attorney for the Southern District of New York, New York City (Mary Jo White, United States Attorney, Gideon A. Schor, Assistant United States Attorney, of counsel), for Defendants-Appellees.
Before: FEINBERG, CARDAMONE, and WINTER, Circuit Judges.
PER CURIAM:
We affirm for substantially the reasons stated in the district court's opinion. See Rocanova v. United States, 955 F. Supp. 27 (S.D.N.Y. 1996).
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