Patrick E. Catalano - Page 18




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          petitioner relied on and followed that advice.  Petitioner’s                
          reliance on the accountant to prepare a correct return was                  
          reasonable.  We hold for petitioner on this issue.                          
               We have considered all arguments in this case, and, to the             
          extent not discussed above, find those arguments to be irrelevant           
          or without merit.  To reflect the foregoing and concessions,                


                                                  Decision will be entered            
                                             under Rule 155.                          

































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Last modified: May 25, 2011