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CANTILLO v. COLEMAN

Civ. A. No. 82-2733.

559 F.Supp. 205 (1983)

German CANTILLO, Plaintiff, v. Cornelius J. COLEMAN, District Director, Internal Revenue, Defendant.

United States District Court, D. New Jersey.

January 18, 1983.

Attorney(s) appearing for the Case

Arthur J. Maurello, Hillsdale, N.J., for plaintiff.

W. Hunt Dumont, U.S. Atty., Newark, N.J. by Steven R. Toscher, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACTS AND CONCLUSIONS OF LAW

CLARKSON S. FISHER, Chief Judge.

This is an action commenced by plaintiff, German Cantillo, pursuant to section 7429 of the Internal Revenue Code of 1954 (the Code) requesting the court to determine the reasonableness of the making and the amount of a termination assessment for the taxable period from January 1 through May 27, 1982. After hearing the testimony offered at trial and reviewing the written evidence, the...

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