McQuade v. Commissioner
United States Tax Court
Held, under Montana v. United States, 440 U.S. 147 (1979), P is a party in the prior litigation with the United States. Held, further, R is collaterally estopped from determining Federal tax deficiencies against P for the years in dispute where a bankruptcy court, a court of competent jurisdiction, previously determined that P and her deceased husband owe no taxes for those years.
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Held, under Montana v. United States, 440 U.S. 147 (1979), P is a party in the prior litigation with the United States. Held, further, R is collaterally estopped from determining Federal tax deficiencies against P for the years in dispute where a bankruptcy court, a court of competent jurisdiction, previously determined that P and her deceased husband owe no taxes for those years. Held, further, United States v. Mendoza, 464 U.S. 154 (1984), is not applicable to this situation in which prior litigation dealt with tax liability of P, her deceased husband, and his wholly owned corporation, for…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
Petitioner’s motion for summary judgment was assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration, and ruling thereon.1 After a review of the record, we agree with and adopt his opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge: This case is before the Court on petitioner’s motion for summary judgment, filed on June 13, 1984, pursuant to Rule 121(a), Tax Court Rules of Practice and Procedure.2
Respondent issued a notice of deficiency to petitioner on May 28, 1981, in which he determined…
2Cases cited11 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Allen v. McCurrySupreme Court of the United States · 1980
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Kroh v. CommissionerUnited States Tax Court · 1992
- Willamette Industries, Inc. v. CommissionerUnited States Tax Court · 1987
- Centre for International Understanding v. CommissionerUnited States Tax Court · 1985
- Bail Bonds by Marvin Nelson, Inc. v. CommissionerUnited States Tax Court · 1986
10 more not listed; retrieve them via the Exa API.