- 7 -
the time he signed petitioner’s plea agreement he instructed his
attorney Mr. Marcus to enter into an agreement with the U.S.
Attorney to have petitioner’s claimed credit applied against the
amounts due for the years at issue. On brief, petitioner con-
tends for the first time that he would not have entered into
petitioner’s plea agreement without having had an agreement with
the U.S. Attorney to apply petitioner’s claimed credit against
the amounts due for the years at issue.
We are unwilling to rely on petitioner’s testimony about an
agreement with the U.S. Attorney to apply petitioner’s claimed
credit against the amounts due for the years at issue. Peti-
tioner’s testimony is contradicted by petitioner’s plea agreement
and the U.S. District Court judgment in petitioner’s criminal
proceeding. On the record before us, we find that petitioner is
not entitled to petitioner’s claimed credit.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.3
3Respondent argues that, even if the Court were to find that
there was an agreement with the U.S. Attorney to have
petitioner’s claimed credit applied against the amounts due for
the years at issue, no such credit should be permitted. That is
because, according to respondent, a line of cases including Tank
Truck Rentals, Inc. v. Commissioner, 356 U.S. 30 (1958), King v.
United States, 152 F.3d 1200 (9th Cir. 1998), Wood v. United
States, 863 F.2d 417 (5th Cir. 1989), and United States v.
Algemene Kunstzijde Unie, N.V., 226 F.2d 115 (4th Cir. 1955), has
held that allowing that type of credit would be against public
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011