UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK
December 21, 2006
ESTATE OF BERNARD PARKER SMITH, JR. PLAINTIFF,
COMMISSIONER OF INTERNAL REVENUE, DEFENDANT.
The opinion of the court was delivered by: Seybert, District Judge
ORDER ADOPTING REPORT AND RECOMMENDATION
On August 8, 2006, Plaintiff commenced this action against Defendant by way of an order to show cause. Plaintiff had moved for a temporary restraining order and a preliminary injunction to restrain the Defendant from levying any of Plaintiff's assets due to estate taxes Plaintiff allegedly owes.
On August 8, 2006, Judge Joseph F. Bianco denied the application for the temporary restraining order, and on August 24, 2006, this Court referred the motion for a preliminary injunction to Magistrate Judge William D. Wall.
On November 27, 2006, Magistrate Judge Wall conducted a hearing, and Plaintiff withdrew its motion. Accordingly, the Magistrate deemed the referral moot. After reviewing the Report and Recommendation of Magistrate Judge William D. Wall, dated November 27, 2006, to which no party has objected,*fn1 the Court ADOPTS the Report and Recommendation in its entirety. The Clerk of the Court is ordered to terminate Plaintiff's motion for a preliminary injunction.
JOANNA SEYBERT, U.S.D.J.