Considine v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Held: Conviction of one of petitioners under sec. 7206(1), I.R.C. 1954, estops that petitioner from denying in a case involving sec. 6653(b), I.R.C. 1954, that his return for the year of his conviction was false and fraudulent and that there was an omission of income from his return in that year of the type on which the conviction was based.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Held: Conviction of one of petitioners under sec. 7206(1), I.R.C. 1954, estops that petitioner from denying in a case involving sec. 6653(b), I.R.C. 1954, that his return for the year of his conviction was false and fraudulent and that there was an omission of income from his return in that year of the type on which the conviction was based. The petitioner is not collaterally estopped to deny in the case involving sec. 6653(b) the amount of the omission or that there was no underpayment of tax since neither the amount nor the fact that…
1Opinion of the Court
Charles Ray Considine and Thalia K. Considine, Petitioners v. Commissioner of Internal Revenue, Respondent
Considine v. Commissioner
Docket No. 5063-73
United States Tax Court
68 T.C. 52; 1977 U.S. Tax Ct. LEXIS 122;
April 21, 1977, Filed
Rule 121, Tax Court Rules of Practice and Procedure. -- Held: Conviction of one of petitioners under sec. 7206(1), I.R.C. 1954, estops that petitioner from denying in a case involving sec. 6653(b), I.R.C. 1954, that his return for the year of his conviction was false and fraudulent and that there was an omission of income from his return in that year of the type…
2Cases cited27 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MurdockSupreme Court of the United States · 1934
- Stone v. CommissionerUnited States Tax Court · 1971
- United States v. PomponioSupreme Court of the United States · 1976
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