LTD v. Giancarlo Accettullo, United States of America Department of Treasury Internal Revenue Service (2014)

MEMORANDUM OF DECISION ON MOTION FOR SUMMARY JUDGMENT (# 122)

The plaintiff has filed a motion for summary judgment as against the defendant Giancarlo Accettullo.   A similar motion was denied by the court (Pittman, J.).   Based on her determination that the affidavit of Ted Wright is deficient because the affidavit fails to state that the contents of the document are true, and because the affidavit is ambiguous as to the source of Wright's authority to make any statements on behalf of the plaintiff.

Following that adverse decision the plaintiff filed another motion for summary judgment with a new affidavit by Ted Wright.   The amended affidavit satisfies the objection noted by Judge Pittman.   It alleges that the document is true and the source of his authority to make the statement on behalf of the plaintiff.

The motion for summary judgment (# 122) is granted.

William L. Hadden, Jr.

Judge Trial Referee

Hadden, William L., J.T.R.