Peter Paul Lagasse - Page 5

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            his former employer and by State and Federal officials have no                                
            foundation, nor do such assertions in any event provide a basis                               
            for petitioner's failure to file a Federal income tax return and                              
            report income thereon as required by law.  Respondent is                                      
            sustained on this issue.                                                                      
                  To reflect the foregoing,                                                               
                                                        Decision will be entered                          
                                                 for respondent.                                          
































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Last modified: May 25, 2011