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 fraudPage: 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008