Case Name: Mark ROCANOVA, Plaintiff-Appellant, v. UNITED STATES of America and Commissioner of Internal Revenue, Defendants-Appellees
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1997-03-24
Citations: 109 F.3d 127
Docket Number: No. 1210, Docket 96-5079
Parties: Mark ROCANOVA, Plaintiff-Appellant, v. UNITED STATES of America and Commissioner of Internal Revenue, Defendants-Appellees.
Judges: Before: FEINBERG, CARDAMONE, and WINTER, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 109
Pages: 127–127

Head Matter:
Mark ROCANOVA, Plaintiff-Appellant, v. UNITED STATES of America and Commissioner of Internal Revenue, Defendants-Appellees.
No. 1210, Docket 96-5079.
United States Court of Appeals, Second Circuit.
Argued March 18, 1997.
Decided March 24, 1997.
Richard M. Rraver, 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. Sehor, Assistant United States Attorney, of counsel), for Defendants-Appellees.
Before: FEINBERG, CARDAMONE, and WINTER, Circuit Judges.

Opinion:
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).