District Court, D. Connecticut March 19, 1997, Civil 3:92CV524 (AWT) (United States v. Upton)

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.