Opinion
Civil Action No. 98 C 2843
October 17, 2001
JUDGMENT
Pursuant to the jury's verdict of March 30, 2001 finding plaintiff and counterclaim defendant, Charles J. Cerniglia, not liable for the unpaid trust fund taxes of A.S.A.P. Mail Service, Inc., (A.S.A.P.) assessed against him pursuant to 26 U.S.C. § 6672 for the third quarter of 1994, but finding him Liable for the unpaid trust fund taxes of A.S.A.P. assessed against him pursuant to 26 U.S.C. § 6672 for the fourth quarter of 1994 and the Court having ruled on the United States' Renewed Motion for Judgment as matter of law, Cerniglia's motion for an order limiting the amount of the United States' counterclaim for the fourth quarter of 1994, and Cerniglia's Motion for Entry of Judgment concerning the application of payments made by Additional Counterclaim-Defendant Morris Elstien.
It is hereby ORDERED, ADJUDGED AND DECREED that judgment is entered in favor of the plaintiff and counterclaim defendant, Charles J. Cerniglia, and against the defendant and counterclaim plaintiff, the United States, with respect to the third quarter of 1994, for an overpayment of $100 as of February 2, 1998, the payment date; said payment to be credited to plaintiff and counterclaim defendant, Charles J. Cerniglia's liability for the fourth quarter of 1994 as of February 2, 1998.
It is further ORDERED, ADJUDGED AND DECREED that judgment is entered against plaintiff and counterclaim defendant, Charles J. Cerniglia, and in favor of the defendant and counterclaim plaintiff, the United States with respect to the fourth quarter of 1994 (after taking into account the $100 overpayment for the third quarter of 1994 and a $100 payment for the fourth quarter of 1994) in the amount of $253,506.51, plus interest according to law from October 17, 2001, until the date the judgment amount is paid in full.