Free Order on Motion for Reconsideration - District Court of Connecticut - Connecticut

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I _ Case 3:00-cv-01133-PCD Document 43 Filed 11/10/2003 Page 1 of 1 I
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; I UNITED STATES DISTRICT COURT
N DISTRICT oI= CONNECTICUT
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RICHARD IIARMANAND I CIVIL ACTION NO. , .. {_ I
I Plaintiff ; 3:00CV1133 (PCD) I. II-F ax I
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E CAPEVVELII COMPONENTS, LLC I *_ I 5 _‘ I
Pg Defendant 1 ._ _ I ` . · I f
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3 CATO SANIIJBERG : CIVIL ACTION NO. "· I
g Plaintiff ; 3;00CV1933 (PCD)
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_§ JAGEHDERICI INC. ; ,
jg} EZ Defendant : i
33 QE. : September 17, 2003 I
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t.I.... R“I;_AI5'IT|_`E` FS’ MOTION FOR RECONSIDERATION AND CERTIFICATION (
§ 3, 2003, Magistrate Judge Margolis issued her recommended Ruling I
On Tax Repiaorting Reguirement For Payment Of Attorneys Fees And Costs Pursuant
Q I To A Coming ent Fee Agreement governing the issuance of Form ‘l099—Misc in the I
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(Q3 above entitldd matters both of which had been settled prior to trial In 2001. On April 15, g
§ Q, 2003 Defendant Capewell Components, Inc. ("Capewe|l") filed four objections to the
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fg 3 Recommendied Ruling: (1) failure of the Magistrate to consider United States
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§ E Department Iof Treasury and Internal Revenue guidance as to settlement proceeds; (2)
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TG D im roper chg racterizatlon by the Magistrate of the decisions of a majority of the Courts
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g' :.*6 of A peals; I3 improper characterization by the Magistrate of Connecticut lien law; and
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is (4) improperIaIIocation by the Magistrate of the burden of challenging the IRS position
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— L to the defencI]ants.
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