Amos v. Commissioner
United States Tax Court
Held, petitioner's conviction for willful attempted evasion of income taxes for the years 1955 through 1958 in violation of section 7201, I.R.C. 1954, necessarily carries with it the ultimate factual determination that a part of the resulting deficiencies for those years was "due to fraud" within the purview of section 6653(b), I.R.C. 1954. Eugene Vassallo, 23 T.C. 656 (1955), distinguished. Meyer J. Safra, 30 T.C. 1026 (1958), not followed.
1DissentWithey, J.
In my view the majority has here adopted as a rule of law a principle which has the effect of depriving any taxpayer who has been convicted under section 7201 of the 1954 Code, either by a jury or by a judge sitting without a jury, of his constitutional right to due process before being deprived of his property. This has been done through the use of the principle of collateral estoppel.
Long ago the Supreme Court in Sunnen v. Commissioner, 333 U.S. 591 (1948), cautioned against the use of this aid to the lessening of litigation particularly in tax cases. It was there said that “It must be…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. MitchellSupreme Court of the United States · 1938
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. SchartonSupreme Court of the United States · 1932
- Arctic Ice Cream Co. v. CommissionerUnited States Tax Court · 1964
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