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U.S. v. UPTON

Civil No. 3:92CV524 (AWT).

967 F.Supp. 57 (1997)

UNITED STATES of America, Plaintiff, v. Ross P. UPTON, Amelia A. Upton, and James D. Upton, Defendants.

United States District Court, D. Connecticut.

March 19, 1997.

Attorney(s) appearing for the Case

John V. Cardone, U.S. Dept. of Justice, Washington, DC, John B. Hughes, U.S. Attorney's Office, New Haven, CT, Keith V. Morgan, U.S. Dept. of Justice, Washington, DC, for Plaintiff.

Amelia A. Upton, Ross P. Upton, Watertown, CT, James D. Upton, Goshen, CT, pro se.

MEMORANDUM OF DECISION

THOMPSON, District Judge.

Plaintiff United States of America moves for partial summary judgment seeking a judgment against defendant Ross P. Upton in the amount of $146,226.69, plus statutory additions from January 23, 1989, for federal income tax liabilities for the tax years 1980, 1981, and 1982. The defendants also move for summary judgment. For the reasons set forth below, the plaintiff's motion should be granted and the...

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