Wright v. Commissioner
United States Tax Court
Held: Petitioner's conviction under sec. 7206(1), I.R.C. 1954, does not collaterally estop petitioners from denying that any part of their underpayment for 1978 was due to fraud, within the meaning of sec. 6653(b), I.R.C. 1954. Respondent's motion for partial summary judgment denied. Goodwin v. Commissioner, 73 T.C. 215 (1979), and Considine v. Commissioner, 68 T.C. 52 (1977), overruled.
1Opinion of the Court
OPINION
Tannenwald, Judge-.
Deficiencies in petitioners’ Federal income taxes having been agreed to and the resultant tax assessed, respondent determined the following additions to petitioners’ Federal income taxes:
Additions to tax
Taxable year sec. 6653(b)1
1976.$743.98
1977.2,299.86
1978.6,905.03
The case is before this Court on respondent’s motion for partial summary judgment under Rule 121(b) on the issues of petitioners’ understatement of income for the years in issue, petitioners’ underpayments of tax for the years in issue, and the addition to tax for 1978. After concessions,2 the sole issue…
2Cases cited30 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- United States v. PomponioSupreme Court of the United States · 1976
- United States v. BishopSupreme Court of the United States · 1973
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3Cited by113 opinions
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- Estate of Reis v. CommissionerUnited States Tax Court · 1986
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