Grossetti v. Commissioner of Internal Revenue
- Colleen McMahon
- 1:19-cv-06784
- U.S. District Court · Southern District of New York
- 1
In Grossetti v. Commissioner, Chief Judge McMahon dismissed the complaint without prejudice after required fees and an amended complaint were not filed.
The complaint brought by Victor E. Grossetti, Jr., on behalf of the Estate of Page Llewellyn Jackson, II, was dismissed without prejudice. The order also denied permission to proceed without paying fees for an appeal.
What happened
In Grossetti v. Commissioner of Internal Revenue, Victor E. Grossetti, Jr., acting for the Estate of Page Llewellyn Jackson, II, brought a complaint against the Commissioner of Internal Revenue. The court had previously denied his request to proceed without paying filing fees and ordered him to pay $400 and file an amended complaint within 60 days.
Grossetti did not pay the fees or file the amended complaint. The earlier order warned that failing to do so would result in dismissal.
Chief Judge Colleen McMahon dismissed the complaint without prejudice under Rule 41(b) of the Federal Rules of Civil Procedure. The court also ruled that an appeal would not be taken in good faith and denied permission to proceed without paying fees for an appeal.
The detailed version
- Grossetti v. Commissioner of Internal Revenue · No. 1:19-cv-06784
- Colleen McMahon
- Dec. 17, 2019
Background
Victor E. Grossetti, Jr., sued the Commissioner of Internal Revenue on behalf of the Estate of Page Llewellyn Jackson, II. The opinion does not address the underlying tax-related issues in the complaint.
Prior Order and Noncompliance
On September 26, 2019, the court denied Grossetti’s application to proceed without paying the required filing fees. The court directed him to pay $400 in fees and file an amended complaint within 60 days. The prior order stated that failure to comply would result in dismissal.
Grossetti did not pay the fees and did not file an amended complaint.
Ruling
Chief United States District Judge Colleen McMahon dismissed the complaint without prejudice under Rule 41(b) of the Federal Rules of Civil Procedure. Rule 41(b) permits dismissal when a plaintiff fails to comply with a court order or otherwise fails to prosecute the case. The dismissal was based on the failure to follow the court’s earlier order, not on a decision about the underlying claims.
The court also certified under 28 U.S.C. § 1915(a)(3) that any appeal from the order would not be taken in good faith. It therefore denied permission to proceed without paying fees for an appeal.
Read the full 1-page opinion on CourtListener, the free public archive maintained by the Free Law Project.