T. De Bartolo

The appellant appealed his convictions for failing to file income tax returns, advancing pseudolegal arguments that he was not a 'person' under the Income Tax Act and that paying taxes is voluntary.

The Superior Court of Justice dismissed the appeal, finding the arguments frivolous, vexatious, and devoid of merit.

The court also reprimanded the appellant's counsel for advancing Organized Pseudolegal Commercial Argument (OPCA) theories, noting it was an abuse of the court's process and a breach of professional obligations.

The plaintiff, Damiano Di Martino, sought summary judgment against Giuseppe Montana and Calogera Montana for $240,000 arising from a loan agreement.

The court granted summary judgment, finding that a late payment clause in the agreement did not apply to the plaintiff's loan, Mr. Montana was not entitled to deduct claimed expenses or a penalty, and Ms. Montana was jointly liable due to unjust enrichment as the loan funds were deposited into her account for her benefit.