Burke v. Commissioner
United States Tax Court
Both petitioners and respondent have moved for summary adjudication with regard to a question of res judicata. The question is whether the rule of res judicata precludes respondent from litigating an additional deficiency in tax (and additions to tax) on account of petitioners' alleged fraud. In a prior proceeding in this Court, respondent moved for leave to amend the answer to raise the fraud issue. That motion was denied.
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Both petitioners and respondent have moved for summary adjudication with regard to a question of res judicata. The question is whether the rule of res judicata precludes respondent from litigating an additional deficiency in tax (and additions to tax) on account of petitioners' alleged fraud. In a prior proceeding in this Court, respondent moved for leave to amend the answer to raise the fraud issue. That motion was denied. Respondent did not appeal our denial, and our decision in the prior proceeding is now final. Held: The rule of res judicata is not a bar to respondent's raising the issue…
1Opinion of the Court
OPINION
HALPERN, Judge:
This matter is before the Court on the parties’ motions for summary judgment (respondent’s motion and petitioners’ motion, respectively). Both petitioners and respondent have moved for summary adjudication with regard to a question of res judicata. The question is whether the rule of res judicata precludes respondent from litigating an additional deficiency in tax (and additions to tax) on account of petitioners’ alleged fraud. In part because of an agreement between the parties, our granting of either respondent’s or petitioners’ motion will resolve all issues in this…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Martha POE, Appellant, v. JOHN DEERE COMPANY, AppelleeCourt of Appeals for the Eighth Circuit · 1982
- Breman v. CommissionerUnited States Tax Court · 1976
- Robert and Carole Zackim v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1989
- Zackim v. CommissionerUnited States Tax Court · 1988
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