Your search Notice: This Summary Order May Not Be Cited As Precedential Authority, but May Be Called to the Attention of the Court in a Subsequent Stage of This Case, in a Related Case, or in Any Case for Purposes of Collateral Estoppel or Res Judicata. See Second Circuit Rule 0.23.benton K. Moon, Plaintiff-appellant, v. John Adler, and His Manager of Internal Revenue Service,defendants-appellees did not match any document.