Joseph L. Guillo, Sr. - Page 1

                                 T.C. Memo. 1998-40                                   


                               UNITED STATES TAX COURT                                


                        JOSEPH L. GUILLO, SR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24225-95.                 Filed February 3, 1998.           


                    Held:  Respondent's motion for summary judgment is                
               granted, and for 1986 through 1990, petitioner is                      
               liable for Federal income and self-employment taxes on                 
               unreported income and for additions to tax under secs.                 
               6651 and 6654, I.R.C.                                                  


               Joseph L. Guillo, Sr., pro se.                                         
               Rachael J. Zepeda, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               SWIFT, Judge:  This case is before the Court under Rule                
          121(b) on respondent's motion for summary judgment as to                    





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