Carmelo Montalbano - Page 1















                                 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                  












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