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
OPINION
Scott, Judge:
On January 13, 1977, petitioners filed a motion for partial summary judgment in which they requested this Court to rule "that Petitioner Charles Ray Considine’s conviction under Section 7206(1) for the taxable year 1969 for wilfully making and subscribing a false or fraudulent return is not admissible evidence to prove underpayment of a tax for 1969 due to fraud under Section 6653(b).”1 At the time this motion was filed, respondent’s answer contained no allegations with respect to Mr, Considine’s conviction under section 7206(1). However, on February 11, 1977, respondent…
2Cases cited26 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
21 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Wright v. CommissionerUnited States Tax Court · 1985
- Earl J. Lollis and Ruth Lollis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Thalia Kelley Considine, and Charles Ray Considine v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Goodwin v. CommissionerUnited States Tax Court · 1979
- Considine v. United StatesUnited States Court of Claims · 1981
34 more not listed; retrieve them via the Exa API.