- 7 -
convicted, the only person who survived with any benefit was
petitioner. His college education had been paid for during this
period. He may not have walked away with many tangible benefits,
but he did receive that great intangible benefit. We believe,
therefore, that it is not inequitable to hold petitioner liable
for the tax liabilities.
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011