MORETTI v. C.I.R.

No. 415, Docket 95-4036.

77 F.3d 637 (1996)

Gene L. MORETTI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 23, 1996.


Attorney(s) appearing for the Case

Gene L. Moretti, petitioner-appellant pro se.

Loretta C. Argrett, Assistant Attorney General, United States Department of Justice, Tax Division (Gary R. Allen, William S. Estabrook, Linda E. Mosakowski, Tax Division Attorneys, on the brief), for respondent-appellee.

Before: ALTIMARI, McLAUGHLIN, and PARKER, Circuit Judges.


ALTIMARI, Circuit Judge:

Petitioner-appellant Gene L. Moretti ("Moretti") appeals from two orders of the United States Tax Court sustaining certain deficiencies and additions to Moretti's 1990 and 1991 federal income taxes, after a bench trial, and denying Moretti's claims to certain tax refunds and carryovers. For the reasons stated below, we affirm in part the rulings of the Tax Court, reverse in part, vacate the judgment, and remand the matter to the Tax Court...

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