Blanton v. Commissioner
United States Tax Court
Held, petitioner is collaterally estopped from denying that he received $ 23,334.50 in 1978 under circumstances which constituted a violation of the Hobbs Act, 18 U.S.C. sec. 1951 (1976).
1Opinion of the Court
OPINION
WHITAKER, Judge:
This case is presently before the Court on respondent’s motion for partial summary judgment. See Rule 121(b).1 By statutory notice dated October 29, 1984, respondent determined a deficiency in the amount of $10,078.40 in petitioners’ Federal income tax for the year 1978, and an addition to tax in the amount of $7,586.10 pursuant to section 6653(b). Respondent’s determination reflects, inter alia, an item of unreported income in the amount of $23,334.50. Respondent seeks summary judgment on the issue of whether petitioner Leonard Ray Blanton is collaterally estopped from…
2Cases cited16 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- McNally v. United StatesSupreme Court of the United States · 1987
- Naftel v. CommissionerUnited States Tax Court · 1985
- Sealfon v. United StatesSupreme Court of the United States · 1948
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- O'Neal v. CommissionerUnited States Tax Court · 1994
- Arnes v. CommissionerUnited States Tax Court · 1994
- Central De Gas De Chihuahua, S.A. v. CommissionerUnited States Tax Court · 1994
- Hamm v. CommissionerUnited States Tax Court · 1997
- Fitzpatrick v. CommissionerUnited States Tax Court · 1995
17 more not listed; retrieve them via the Exa API.