Forkston Fireworks Mfg. Co., Inc. - Page 5

               Anthony was indicted and convicted for aiding or assisting             
          the filing of false tax returns for petitioner for 1988, 1989,              
          and 1990, in violation of section 7206(2)4.                                 
               Summary judgment is a device used to expedite litigation; it           
          is intended to avoid unnecessary and expensive trials.  However,            
          it is not a substitute for trial; it should not be used to                  
          resolve genuine disputes over material factual issues.  Cox v.              
          American Fidelity & Casualty Co., 249 F.2d 616, 618 (9th Cir.               
          1957); Vallone v. Commissioner, 88 T.C. 794, 801 (1987).  A                 
          motion for summary judgment is to be granted if it is shown                 
               that there is no genuine issue as to any material fact and             
               that a decision may be rendered as a matter of law.  A                 
               partial summary adjudication may be made which does not                
               dispose of all the issues in the case.  [Rule 121(b).]                 

               4    SEC. 7206.  FRAUD AND FALSE STATEMENTS.                           
                    Any person who --                                                 
                              *   *   *   *   *   *   *                               
                         (2) Aid or assistance.--Willfully aids or assists            
                    in, or procures, counsels, or advises the preparation             
                    or presentation under, or in connection with any matter           
                    arising under, the internal revenue laws, of a return,            
                    affidavit, claim, or other document, which is                     
                    fraudulent or is false as to any material matter,                 
                    whether or not such falsity or fraud is with the                  
                    knowledge or consent of the person authorized or                  
                    required to present such return, affidavit, claim, or             

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