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.
1Opinion of the Court
OPINION
Dawson, Judge:
This proceeding is before us for disposition on the basis of separate motions for judgment on the pleadings filed by the parties. The sole issue posed by these motions is whether a judgment of conviction on a charge of willfully attempting to evade or defeat income tax by understating his income, submitting a false statement of his income, and by filing a false and fraudulent income tax return, is conclusive and binding on the convicted taxpayer so that in a subsequent proceeding in this Court the doctrine of collateral estoppel, or estoppel by judgment, is applicable to…
2Cases cited19 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- Helvering v. HallockSupreme Court of the United States · 1940
14 more not listed; retrieve them via the Exa API.
3Cited by214 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
209 more not listed; retrieve them via the Exa API.