Meier v. Commissioner
United States Tax Court
P and his former employer H were parties to a proceeding for an accounting in the Federal District Court for the District of Utah. H was successful in seeking an accounting from P, and the District Court found that P had "secretly [diverted] funds * * * for his own use and benefit."
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P and his former employer H were parties to a proceeding for an accounting in the Federal District Court for the District of Utah. H was successful in seeking an accounting from P, and the District Court found that P had "secretly [diverted] funds * * * for his own use and benefit." R, who was not a party to the accounting proceeding, seeks to offensively utilize collateral estoppel to preclude P from denying his diversion of the funds in connection with P's failure to report such amounts as income on his Federal income tax returns. The use, in a current proceeding, of collateral estoppel as…
1Opinion of the Court
GERBER, Judge:
Respondent, in a statutory notice dated May 24, 1977, determined deficiencies and additions to petitioners’ income tax as follows:
Year Deficiency Sec. 6653(b) addition1
1968 $26,141.28 $13,070.64
1969 1,504,622.39 752,311.20
1970 379,230.45 189,615.23
The issues for our consideration are: (1) Whether petitioners are collaterally estopped from relitigating certain facts found by the Federal District Court in an action for an accounting brought by Hughes Tool Co. against petitioner John Meier;2 (2) whether petitioners failed to report income from the sale of mining claims to Hughes…
2Cases cited63 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Welch v. HelveringSupreme Court of the United States · 1933
- Allen v. McCurrySupreme Court of the United States · 1980
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
58 more not listed; retrieve them via the Exa API.
3Cited by136 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- York v. StateCourt of Criminal Appeals of Texas · 2011
- Smith v. CommissionerUnited States Tax Court · 1988
- Monahan v. CommissionerUnited States Tax Court · 1997
- Franklin v. CommissionerUnited States Tax Court · 1993
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