Katz v Beil  2016 NY Slip Op 05977  Decided on September 14, 2016  Appellate Division, Second Department is an unusually long Appellate Division case which is unusually full of discussion of the various standards for motions, amendments and summary judgment.  Read it as a primer on litigation standards.

1.”Contrary to the plaintiffs’ contention, the Supreme

Plaintiffs signed a consent agreement with the IRS agreeing to more than  $ 1.5 Million as well as civil fraud and negligence penalties.  That’s a lot of money.  The attorneys who represented them continued on for a period of time and then wrapped up the IRS matter.  Plaintiffs sued, and faced both a statute of