Uniquest,et al v. USA

Filing 57

ORDER denying as moot the Government's 37 Motion for Summary Judgment insofar as it sought judgment on its counterclaim but granted in all other respects; denying Plaintiff's 41 Cross-Motion for Summary Judgment and denying Plaintiff's request for leave to amend their complaint. Signed by Hon. Elizabeth A. Wolford on 3/27/18. (SG)

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UNITED STATES DISTRICT COURT

WESTERN DISTRICT OF NEW YORK

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UNIQUEST DELAWARE LLC and

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UNILAND HOLDINGS LLC
as Tax Matters Partner.
DECISION AND ORDER

Plaintiffs,
1:15-CV-00638 EAW

V.

UNITED STATES OF AMERICA,
Defendant.

INTRODUCTION

Presently before the Court are the Government's motion for summary judgment
(Dkt. 37) and a cross-motion for summary judgment by Plaintiffs Uniquest Delaware LLC
and Uniland Holdings LLC ("Plaintiffs") (Dkt. 41).

The material facts are largely

undisputed. The parties primarily disagree about whether grants valued at $11 million
provided to Plaintiffs by the New York State Empire State Development Corporation
("Empire State Corporation") for the restoration of a building in Buffalo, New York,
constitute income to Plaintiffs for federal income tax purposes. For the reasons that follow,

the Court concludes that the grants are income. As a result, the Court grants the
Government's motion for summary judgment(Dkt. 37) in part, denies the motion as moot

insofar as it seeks summary judgment on the Government's counterclaim, and denies
Plaintiffs' cross-motion for summary judgment(Dkt. 41).

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CONCLUSION

For the foregoing reasons, the Government's motion for summary judgment (Dkt.
37) is denied as moot insofar as it sought Judgment on its counterclaim but is granted in all
other respects, and Plaintiffs' cross-motion for summary judgment (Dkt. 41) is denied.

Plaintiffs' request for leave to amend their complaint {id. at 12-14) is also denied.
SO ORDERED.

EUZABufffA^^OLF^m
United^tates^stricCJiTdge
DATED:

March 27, 2018
Buffalo, New York

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