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 toPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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