Legal Opinion
Albert H. Fontneau v. United States
Court of Appeals for the First Circuit
Decided July 14, 1981No. 80-1322PublishedCited by 39 opinions
1Per curiam
Albert H. Fontneau appeals the district court’s grant of summary judgment in favor of the Government on the issue of Fontneau’s liability for civil tax fraud penalties for the year 1968. Fontneau contends that the doctrine of collateral estoppel does not bar him from relitigating the issue of fraud as determined in his criminal conviction for tax evasion for the year 1968. We disagree, and affirm the district court.
In March 1973, Fontneau was indicted on five counts of tax evasion in violation of 26 U.S.C. § 7201 (1970) for each of the taxable years 1966 to 1970, based upon receipt of…
2Cases cited4 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
3Cited by39 opinions
- Anderson v. City of PocatelloIdaho Supreme Court · 1987
- N. W. Whitley, Cross-Appellant v. George W. Seibel, Individually and as a Police Officer of the Chicago Police Department, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1982
- Paul F. Gray, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- Ideal Mutual Insurance Co. v. WinkerSupreme Court of Iowa · 1982
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