Abusive Tax Shelters & 419 Plans Lawsuits: 412i-419 Plans: As an expert witness Lance Wallach...

Abusive Tax Shelters & 419 Plans Lawsuits: 412i-419 Plans: As an expert witness Lance Wallach...: 412i-419 Plans: As an expert witness Lance Wallach side has never ... : As an expert witness Lance Wallach side has never lost a case: Somet...Having determined that PennMont‟s procedural arbitrability arguments were

waived because of its failure to appear at arbitration, we must address the same issue as

applied to PennMont‟s disagreements with the merits of the arbitrator‟s decision. The

District Court held that “where the Koresko Parties were notified of but did not appear at

the arbitration hearing, review of the merits is foreclosed entirely.” App. 9. PennMont

has presented no reason why, if its procedural arbitrability arguments are held to be

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