T.C. Memo. 2007-349
UNITED STATES TAX COURT
CARMELO MONTALBANO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13873-05. Filed November 26, 2007.
James A. Bruton III and Stephen A. Beck, for petitioner.
Scott A. Hovey, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: This case is before us on the parties’
cross-motions for summary judgment. The sole issue for decision
is whether petitioner is liable for the section 6663 fraud
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: March 27, 2008