Engineered Tax Services, Inc. v. Scarpello Consulting, Inc.
Filing
156
MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION ON DEFENDANT SCARPELLO CONSULTING, INC.'S MOTION FOR A BILL OF COSTS [DE 136] AND ON PLAINTIFF ENGINEERED TAX SERVICES, INC.'S MOTION TO STAY PENDING DISPOSITION OF APPEAL OR IN THE ALTER NATIVE, FOR APPROVAL OF POSTING OF SUPERSEDEAS BOND TO STAY EXECUTION OF THE BILL OF COSTS [DE 140]: Recommending that the District Court GRANT IN PART AND DENY IN PART Plaintiffs Motion to Stay Pending Disposition of Appeal, or in the altemative, for Approval of Supersedeas Bond [DE 140]. The Court RECOMMENDS that the District Court GRANT Plaintiff's Motion for Approval of Supersedeas Bond to stay execution of the Bill of Costs [DE 136] pending appeal and ORDER Plaintiff to deliver to th e Clerk of Court a supersedeas bond in the form of a cashier's check (or other means acceptable to the Clerk) payable to the Clerk of Court in the amount of $3,358.30, where it will accrue interest while deposited. The Court RECOMMENDS that the District Court deny Plaintiff's motion [DE 140] in a1l other respects. The Court also RECOMMENDS that Defendants' Motion for Bill of Costs [DE 136] be denied without prejudice to re-file after the appeal is concluded, upon the posting of the supersedeas appeal bond in the amount specified above in a prompt and timely manner. Objections to R&R due by 11/20/2018. Signed by Magistrate Judge William Matthewman on 11/6/2018. See attached document for full details. (kza)
UN I
TED STATES DI
STRI COURT
CT
SOU THERN DISTR I OF FLO RI
CT
DA
CA SE N O .I68I79S- M AR RA/ A TTHEW M AN
CVM
EN GF
NEERED TA X SER V I
CES,l C.
N ,
FI by
LED
D,
C.
Pl i if
a ntf ,
N2k 26 2 1
28
sun FbAgRs.
îv uL-IC.
' py â.I.cE
r oy ( M I
c
j
) )
I
SCA RPELLO CON SU LTI G ,I C.
N
N ,
. .
Def nda .
e nt
/
M AGI
STM TE JUDGE' REPORT AND RECO M M ENDATI O N DEFENDANT
S
ON
SCARPELLO CONSULTI I ' M OTI FOR BI OF COSTS I 1
NG, NC.S
ON
LL
DE 361
AN D ON PLAI I EN G I EER ED TAX SER VI ES, N C '
NT FF
N
C
I
S
M O TI N TO STAY PEN D I G D I
O
N
SPO SI O N O F A PPEA L
TI
O R I TH E A LTER NA TI , R A PPR O V AL O F PO STI G SU PER SEDEA S BO N D
N
VE FO
N
TO STAY EXECUTI OF TH E BI OF COSTS I 1401
ON
LL
DE
TH I C AU SE i be or t Cour upon D e e nt Sc e l s Cons tng,I ' M oton
S
s f e he
t
f nda , am lo'
uli nc.s
i
f BilofCoss ( 1 and upon Pli if Engi rd Ta Sel c ,l ' M oto t St
or l
t DE 362
antf, neee x vies nc.s in o ay
Pe ng D iposton o A ppea or i t A le na i ,ForAppr lofPos i Supe s a Bond
ndi
s ii f
l , n he t r tve
ova
tng
r ede s
g 1 1 Thes M oi wee r erd t t t rine by Unie Stts DititJ e
DE 40 . e tons r efre o he mde sg d
td ae src udg
Ke t A.M a r Se DE 1 .De e ntfl d a Bre i Opposton t Pli ifs M o i t
nneh
ra. e
41 f nda ie
if n
ii o antf'
ton o
Sty Pe ng Appea or i t Alenai f Appr ofPostng Su re sBond.(
a ndi
l , n he tr tve, or
oval
ii
pes dea
DE
1 .
421
On J y 31 201 t Cou' gr nt d i pa ta de ed i pa' Def nda ' M oton f r
ul , 8, he
l a e n r nd ni n l
t
t e nts
i o
SummayJ
r udgme andde e Pli ifsM otonf StmmayJ
nt
nid antf'
i or l r udgme ( 1 .Theeor
nt DE 331 rf e,
t Cour e e e Fi J gme i fvor of Defnda a a i t Pl ntf. g 1 .
he
t ntr d nal ud nt n a
e nt nd gans ai if DE 341
Def ntt nfldaM oi f BilofCossagans Pli ifi t a
enda he ie
ton or l
t i t antf n he mountof$3, 63.g
053. DE
1 61 Pl ntf ha fldana ali t ElvenhCicuiCo tofAppe s( 1 a se t
3 . ai if s ie
ppe n he e t r t ur
al DE 351 nd e ks o
sa e c in ont bilofc t.( 1 pg.2, 21 Pli iffrts kst sayt e cui
ty xe uto
he l oss DE 40,
! . antf is ee o t he xe ton
of t bilof c t w iho t pos i of a bond,a gui t t Pl ntf i s ve ,wilr m a n
he l
os s t ut he tng
r ng ha ai i f s ol nt l e i
s ve i t f ur ,a t r f e t r a e i t r a ona e gr
ol nt n he ut e nd he e or he e r s e s bl ounds f bele ng t t Pl i if
no
or i vi ha a ntf
wo d n tb a l t pa whae e j d me tt a s o da iefo Dee d n ' Bilo Co t.
ul o e be o y tv r u g n h t h ul rs r m fn a ts l f ss'
'
( 1 0 pg 3 .l teatr ai , anifa k t a i b p nni e t po tas p re e sb n ,
DE 4 , . ) n h l n t Plitf s s h t t e e t d o s u es d a o d
e ve
t
purua tt Fe r lRul ofCi lPr dur 62( ,i t a t of$3, 30,or11 oft
s n o de a e
vi oce e d) n he momt
358.
0%
he
c tam ount asr qui e by Sou he n D it i ofFl i Loca Rul 62.
os
, e rd
t r s rct
or da
l e 1.
D e e nt o
f nda ppos a s a of e c i of t Bil of Cos s a a g t t t Cour
es t y
xe uton
he l
t nd r ues ha he
t
rti j rs ito t d cd c ssa at r e sfe whl a a pe li p n i g a d s ul d
eans u idcin o e ie o t nd to n y' e s ie n p a s e d n , n ho d o
s i ti c s .g 1 2 p .2 .Alh u h Dee a to p s sa sa o a y knd i sae i is
o n h s a e DE 4 , g J to g fnd n p o e ty f n i , t tts n t
Res et ti a sa i i
pons ha f t y s mpos d,Pl i ifs d be r quie t pos a 11 bond f rt Bil
e
antf houl
e rd o t
0%
o he l
ofCoss g 1 pg.51
t.DE 42,
.
Whe apa t a al adititc tsj
n ry ppe s src our' udgme ,t pa t i e ildt asayofamoney
nt he ry s ntte o t
j d me ta amatrof ih i hep ssab n u d rRu e6 ( ) S eUntdSatsv Wyl ,7 0
u g n s te rg tf o t o d n e l 2 d . e ie t e , i 3
e
F. 1 ,1 2 n. ( 1h Ci.1 , ps n v J C.Chrse e tr s s,l ,No.8: CV2d 401 40 2 1 t r 984) He e .
.
itns n fAs oc . nc.
071 T- , 0 W L 11 46,a *1( . Fl M a 5,201 . e62( saes
935- EAJ 201
5951 t M D. a. y
0) Rul d) tt :
St y w i h Bond on A ppe . l a appe i t ke t a la m ay obt i a say by
a
t
al f n
al s a n, he ppe l nt
an t
s re sbond,e pti a a tonde ci di Rul 62()1 or( . b ma b
upe sdea
xce n n ci s rbe n e a( ) 2) The ond y e
gi n upon or a - r f lng t notc of a
ve
t e ii he i e
t
ppea or a t r obt i ng t or a l i t
l
fe
a ni he der low ng he
appeal The st t
.
ay akesef ectw hen t courtappr
f
he
ovest bond.
he
Fe R.Ci P.62( .The is ofs re sbondsi c i r i Rul 62. oft Loc l
d.
v.
d)
sue upes dea
s onsdeed n e 1 he a
Rul oft Sout n Di t i ofFl i w hi s at
es he
her s rct
orda, ch t es:
2
( Ap a Bo d. s p re e sb n sa i e c to o amo e j g n s alb
A) pe l n A u es d a o d tyng xe u in f n y ud me t h l e
i t ea u to 1 0 o tej g n t p o d s c rt fritr s,c ss a d
n h mo n f 1 % f h ud me t o r vie e u iy o n ee t o t, n
a a r ofda
ny wa d
mage f dely.Upon isown moton o upon a i ton ofapa t
s or a
t
i r
pplcai
ry
t Courtm ay di ot w i e.
he
rect her s
Sout m Di t i tofFl i f der lcours f l t r e t ta bond i t no m f obt i ng a
he
sr c
orda e a
t olow he ul ha
s he r or a ni
s a a t t a s a w ihout one r qui e t t one of t o lm ie e e i a y.Thos t
t y nd ha
ty t
e r s ha
w i t d xc ptons ppl
e wo
e c p in ae( )wheet ep rysa iiy t pa t j g n i s pli t a te c tofte
x e to s r a
r h a t' b l o y he ud me t s o an h t h os h
t
bo wo d be a wat of mone or( whee t eq rme woul puta pa t s ot r
nd ul
se
y, b) r her uie nt
d
ry' he
ce io si u d j o ad Su l u t n v Ruz No.1 - I 7 CI LENARD/
rdt r n n ue e p r y. n - s Ba k . i,
r
4 21 O - VGOODM AN,
201 W L 11 671 a * ( D.Fl Aug.1 201 ,rpo tand r commendaton ado e No.
5
21 2, t 2 S. a.
6, 5) e r
e
i
ptd,
1 21I CI LENARD/
4- O7- VGOODM AN, 5W L 11 671 ( D.Fl Nov. 201 ) Aviganv.
201
21 3 S. a.
6, 5 ; r
Hul 1 F. D.18 1 ( D.Fl 1 (lo notng t tRul 62( çi caest taco t
l, 25 R. 5, 86 S. a. 989) as i ha e d) sndi t ha
ur
c n is ea sa p n i g a p a o l wh n tej d me d bo p ssas pes d a b n ' S e
a s u ty e d n p e l n y e h u g nt e tr o t u re e s o d). e
aloLtr v Boson Sc.Cor ,No.11 v-23820,201 W L 1
s zy . t
i p.
5
000966,a *1( D.Fl Mar 6,
t S. a. .
201 ;Tar Pr I .v Hol
5) a od, nc . l
ywood Gadget,l ,No.09 436-C1 2011W L 4020855,at
s nc.
-61
V,
* ( D. a.Se .9,2011.
2 S. Fl pt
)
Her ,Pli if ha me el a s td t t i i Ss vent'a t t t l r m an s i t
e antf s r y s ere ha t s kol ' nd ha l l e i o n he
wi
r ao a l fr s e bl f tr . ( 1 0 p . j Th r i as n e d n et s g e tta p sig
e s n by o e e a e uu e' DE 4 , g 2 . e e s lo o vie c o u g s h t o tn
'
a b n wo l p tPli tf soh r c e io s i t u j o r y.F rh r te p r s o te
o d ud u anif te r dtr n md e e pad u te , h u po e f h
s r e as bo i t as ur t e s e e of t fm ds t s ts y t r quie c t i t eve
upe s de
nd s o s e he xi t nc
he t
o a i f he e r d os s n he nt
t tt j
ha he udgme i afr Se RpM Nautc Found.LLP v.New St kIl I .No.11
nt s f med. e
ial
,
oc sand, nc,
1 6- V,201 W L 2119266,a *1( D.Fl M a 1 201 .Therf e,t Cour fndst t
008 CI
4
t S. a. y 4, 4)
eor he
t i ha
t ent ofa s ay w ihouta bond i t scase i unw ar ant
he ry
t
t
n hi
s
r ed.
H ow e r t unde s g d fnds t tt posi ofa s r e as bond i a opra e a
ve , he
r i ne i
ha he tng
upe s de
s ppr i t nd
a horze A bond i t a ou of 11 of t c t a ount w ilens r t t Pl i if w il b
ut i d.
n he m nt
0%
he os m
l
u e ha a ntf l e
3
a l t s tsy ter q ie c t i tej d me ti a fnn d l Plitf sp o o a t d p i a
be o aif h e ur d oss f h u g n s fi e . n an if r p s l o e ost
c hi r sche k i t am ountof 110 oft c ta oun ,Pl i ifs ts i t r qui e e s of
as e '
c n he
%
he os m
t a ntf a i fes he e r m nt
Fedea Rul 62( a Loc lRul 62. See1
rl e d) nd a e 1. d.
Acc di y,t Co t R EC O M M EN D S t t t D i ti t C ou t G R AN T I PAR T
or ngl he ur
ha he s r c
r
N
A ND D EN Y I PA R T Pl nt f s M o i t St y Pe ng D i pos to of Appe , or i t
N
ai if
t on o a
ndi
s ii n
al
n he
ale tve,f Appr va ofSupes de Bond g 1 .TheCour RECOM M ENDS t tt
tmai or
o l
re as
DE 401
t
ha he
D i ti tCour G R ANT Pl i if s M oton f A ppr
src
t
a ntf '
i or
ovalof Supe s dea B ond t s ay e c i
re s
o t xe uton
oft BilofCossg 1 pendi a la ORDER Pl ntf t dei rt t Clr of
he l
t DE 361
ng ppea nd
ai if o lve o he ek
Cour a s re asbond i t fnn ofa c s ersc k t ot rme nsa e a e t t
t upes de
n he o
a hi ' hec or he a cc ptbl o he
Clr pay e t t Cl k OfCou ti t a
ek) abl o he er
r n he mountof$3, 30,whee i wila c ei ees
358.
r t l c nl ntr t
whie de ied. The Cou t R ECO M M EN D S t t t D i ti t Cou t de Pl i irs m oto
l pos t
r
ha he s l c
r ny a ntf
in
r 1 0 i aloh rrs cs Th Co r as RECOM M ENDS t a Dee da t'M oin f r
DE 4 J n 1 te epe t. e u t lo
h t fn ns to o
Bil fCo t ( 1 6 b d nid wih u p eu c t r-iea trt ea p a i c ncu e u n
l o ss DE 3 1 e e e t o t rj die o efl fe h p e l s o ld d, po
t posi oft s r e asappe lbond i t a
he tng he upe s de
a
n he mounts c fe a
pe iid bove i a pr
n
ompta tm ey
nd i l
m al er.
m
N O TI O F RIGH T TO O BJE CT
CE
A pat s l fl wrte o j cin ,i a y t t s Re r a Re o n ain wi
ry hal i itn b e to s f n , o hi po t nd c mme d t
e
o t
h
Unie St esDititJ
td at src udgeKe t A.M ar wihi f te ( 4)da ofbengs r edwih a
nneh
ra t n oure n 1 ys
i ev
t
c pyo ti Re r a d Re o n ain.Se 2 U. C. 6 6 b ( )C) Falr t o j c t te
o f h s po t n c mme d to
e 8 S. j 3 ( )1( . iu e o be t o h
Re ta Re m e ton w ihi t ttm e pe i wai t rghtt c l
por nd com nda i
t n ha i
rod
ves he i o halenge on a
ppea t
l he
DititCo r' Or e b sdo u o j ce -of cu l ndlg l o cu in . 1h Ci. 3 1
src u ts d r a e n n b e td t a t a a e a c n lso s 1 t rR. - .
4
RE SPEC TFU L
SU BM I
TTED i Cha be s a W es Pal Be h, Pal Be c
n
m r t
t m
ac
m
ah
ConyFoiatiS Qa o Noe e,08
ut, lr ,hs y f vmbr2 1.
d
W I A M M A T H EW M A N
LLI
UNI
TED STA TES M A G I
STRATE JUD G E
5
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?