Johnston v. Comm'r
United States Tax Court
Held: In this case involving a question of Federal taxes, respondent's motion in limine to deny petitioners' entitlement to assert the attorney-client privilege, granted based on the Federal common law doctrine of implied waiver. Held, further, respondent's motion for partial summary judgment, requesting collateral estoppel based on State court proceedings, denied.
1Opinion of the Court
OPINION
Nims, Judge:
Respondent determined the following deficiencies and penalties with respect to petitioners’ Federal income taxes:
Penalties
Sec. Sec. Petitioner Year Deficiency 6662(a) 6663
Thomas E. Johnston
and * * * Shirley L.
Johnston, deceased
1989 $1,546,160 $309,232 $1,159,620 (docket No. 26005-96)
Thomas E. Johnston
289,396 217,047 (docket No. 2266-97) H* CO CO 1-1
341,908 256,431 I — 1 CD CO to
1989 165,067 33,013 . Eric T. Johnston (docket No. 12736-97)
By answer respondent also asserted increased deficiencies and penalties in docket Nos. 26005-96 and 2266-97.
These consolidated cases are…
2Cases cited30 opinions
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- Hearn v. RhayDistrict Court, E.D. Washington · 1975
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