LPCiminelli Interests v. United States U.S. DISTRICT COURTWESTERN DISTRICT OF NEW YORKTaxation New York Law Journal November 20, 2012 | 0 Comments | SEE FULL TEXT OPINION share share on linkedin Facebook share on twitter share on google+ Share With Email Send Thank you for sharing! Your article was successfully shared with the contacts you provided. print reprints Firm Entitled to Full Refund of Overpayment Assessed as Excess Loss Account ADD COMMENT What's being said Sign In Terms & Conditions Comments are not moderated. To report offensive comments, click here. Preparing comment abuse report for Article# 1202578784672 Send Thank you! This article's comments will be reviewed.