Blanton v. Commissioner
United States Tax Court
Held, petitioner is collaterally estopped from denying that he received $ 23,334.50 in 1978 under circumstances which constituted a violation of the Hobbs Act, 18 U.S.C. sec. 1951 (1976).
1Opinion of the Court
Leonard Ray Blanton and Betty Blanton, Petitioners v. Commissioner of Internal Revenue, Respondent
Blanton v. Commissioner
Docket No. 2007-85
United States Tax Court
94 T.C. 491; 1990 U.S. Tax Ct. LEXIS 36; 94 T.C. No. 29;
March 22, 1990March 22, 1990, Filed
Held, petitioner is collaterally estopped from denying that he received $ 23,334.50 in 1978 under circumstances which constituted a violation of the Hobbs Act, 18 U.S.C. sec. 1951 (1976).
D. Bruce Shine, for the petitioners.
Vallie C. Brooks, for the respondent.
Whitaker, Judge.
WHITAKER
OPINION
This case is presently before the Court on respondent's…
2Cases cited17 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- McNally v. United StatesSupreme Court of the United States · 1987
- Naftel v. CommissionerUnited States Tax Court · 1985
- Sealfon v. United StatesSupreme Court of the United States · 1948
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