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U.S. v. PETRELLI

No. C85-3903A.

704 F.Supp. 122 (1986)

UNITED STATES of America, Plaintiff, v. Joseph B. PETRELLI, et al., Defendants.

United States District Court, N.D. Ohio, E.D.

January 30, 1986.

Attorney(s) appearing for the Case

Richard J. French, Cleveland, Ohio, Daniel T. Hartnett, Karen R. Osborne, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Joseph B. Petrelli, Akron, Ohio, pro se.

MEMORANDUM OPINION

DOWD, District Judge.

Plaintiff, the United States of America, filed this action against the defendants, Joseph B. Petrelli, et al., on December 23, 1985, seeking a permanent injunction and other equitable relief for the defendants' alleged organization and/or sale of allegedly abusive tax shelters involving artwork plates. On December 24, 1985, this Court held a hearing on the plaintiff's motion for a temporary restraining order...

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