Legal Opinion
Ben Klein v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 10, 1989No. 85-1245PublishedCited by 32 opinions
1Opinion of the Court
HOLLOWAY, Chief Judge.
Ben Klein (Klein) appeals the Tax Court’s decision sustaining deficiencies in income tax and civil fraud penalties under 26 U.S.C. § 6653(b) (1982) for the years 1966-1970. The Tax Court held that Klein’s 1973 conviction under 26 U.S.C. § 7201, for evading taxes from 1966-1970, collaterally estopped him from denying civil fraud for those same years. Klein v. Commissioner, 48 TCM 651, 658-661 (1984). We affirm.
I
FACTUAL BACKGROUND & PROCEDURAL POSTURE
We affirmed Klein’s five convictions for tax evasion in 1975. See United States v. Klein, 35 AFTR 2d 75-1282 (10th…
2Cases cited12 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Ben Klein v. United StatesCourt of Appeals for the Tenth Circuit · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Ben Klein v. United StatesCourt of Appeals for the Tenth Circuit · 1989
- Liberty Mutual Insurance Company v. Fag Bearings CorporationCourt of Appeals for the Eighth Circuit · 2003
- Bryan v. FawkesSupreme Court of The Virgin Islands · 2014
- Walter Anderson v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2012
27 more not listed; retrieve them via the Exa API.