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.teresa Marie Pantani and Edmund L. Pantani, Plaintiffs-appellants, v. Shirley D. Peterson, Commissioner of Irs and United Statesof America, Defendants-appellees did not match any document.