C.B.C. Super Markets, Inc. v. Commissioner
United States Tax Court
Held: 1. Deficiencies of the individual petitioners and corporate petitioner redetermined. 2. Petitioner Frank C. Cicio's conviction under sec. 7201, I.R.C. 1954, for filing false and fraudulent returns for 1958, 1959, and 1960 collaterally estops him from denying that a part of the underpayments for those years was due to fraud.
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Held: 1. Deficiencies of the individual petitioners and corporate petitioner redetermined. 2. Petitioner Frank C. Cicio's conviction under sec. 7201, I.R.C. 1954, for filing false and fraudulent returns for 1958, 1959, and 1960 collaterally estops him from denying that a part of the underpayments for those years was due to fraud. His conviction does not collaterally estop his wife from so denying, Henry M. Rodney, 53 T.C. 287 (1969), followed. 3. Petitioner Frank C. Cicio's conviction under sec. 7201, I.R.C. 1954, for filing and causing the corporation in which he was the principal…
1DissentDawson, J.
I respectfully disagree with the majority opinion on the issues relating to the application of collateral estoppel to Cicio’s wife, Ami, and to his controlled corporation, C.B.C. As in Henry M. Rodney, 53 T.C. 287 (1969), the majority of this Court has once again eroded the very useful doctrine of collateral estoppel in Federal tax cases. And in my view its restrictive attitude toward collateral estoppel in these particular circumstances is legally unsound.
For the reasons fully set out in my dissenting opinion in Henry M. Rodney, supra at 325-329, I would find Ann Cicio, who filed joint…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
- B. R. DeWitt, Inc. v. HallNew York Court of Appeals · 1967
- Federbush v. CommissionerUnited States Tax Court · 1960
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