Carmelo Montalbano - Page 9

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         Commissioner, supra at 885; Stone v. Commissioner, 56 T.C. 213               
              Petitioner urges us to depart from these well-established               
         judicial precedents because of “practical exigencies” that he                
         contends induced him to enter the plea agreement.  Petitioner                
         suggests that he was induced to enter the guilty plea because the            
         Government agreed to stipulate for purposes of sentencing that               
         petitioner suffered from a diminished mental capacity.  Moreover,            
         petitioner suggests, in deciding to enter the guilty plea, he was            
         influenced by his assessment of the operation of the Insanity                
         Defense Reform Act, 18 U.S.C. section 17(a) (2000).4  He asserts             
         that this provision would have precluded him from mounting a                 
         “full scale ‘diminished capacity’ defense” in the criminal                   
         proceeding even though he “might have been able to introduce some            
         evidence relating to his mental condition”.5                                 

               4 The Insanity Defense Reform Act, 18 U.S.C. sec. 17(a)                
          (2000), provides:                                                           
               Affirmative Defense.--It is an affirmative defense to a                
          prosecution under any Federal statute that, at the time of the              
          commission of the acts constituting the offense, the defendant,             
          as a result of a severe mental disease or defect, was unable to             
          appreciate the nature and quality or the wrongfulness of his                
          acts.  Mental disease or defect does not otherwise constitute a             

               5 Petitioner suggests that the United States agreed to                 
          accept the guilty plea because of concerns about petitioner’s               
          mental health.  Although petitioner does not raise this point,              
          the record also suggests that the United States accepted the                

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