Gammill v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent moved for summary judgment on the ground that petitioners were collaterally estopped from litigating respondent's determination of deficiencies for the taxable years 1964 through 1969. Held: Respondent's motions will be granted because petitioners are collaterally estopped by a prior judgment from litigating the same issues decided for prior taxable years.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent moved for summary judgment on the ground that petitioners were collaterally estopped from litigating respondent's determination of deficiencies for the taxable years 1964 through 1969. Held: Respondent's motions will be granted because petitioners are collaterally estopped by a prior judgment from litigating the same issues decided for prior taxable years. There has been no change in legal climate and no change in the controlling facts subsequent to the prior judgment.
1Opinion of the Court
DawsoN, Judge:
Respondent determined the following deficiencies in the petitioners’ Federal income taxes:
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At issue is whether under Rule 121, Tax Court Rules of Practice and Procedure, respondent’s motions for summary judgment should be granted because petitioners are collaterally estopped by a prior judgment from asserting that they realized, capital gain, rather than ordinary income, from certain timber contract proceeds they received during the years in question.
FINDINGS OF FACT
Most of the facts were stipulated by the parties. The stipulation of facts and exhibits attached…
2Cases cited39 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
34 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Peck v. CommissionerUnited States Tax Court · 1988
- Sydnes v. CommissionerUnited States Tax Court · 1980
- Kroh v. CommissionerUnited States Tax Court · 1992
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Blanton v. CommissionerUnited States Tax Court · 1990
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