United States v. Abatti

GORDON THOMPSON, Jr., District Judge.

The defendants have filed motions to dismiss the indictment on the grounds that an earlier decision adverse to the government in the Tax Court bars this criminal prosecution under the doctrine of collateral estoppel. The case arises from the transactions of a profitable farming operation owned and operated by defendant Ben Abatti and his brother Tony. Defendant Macklin, an accountant, prepared the Abattis’ tax returns during the years in question. Based upon the papers submitted by the parties and upon the arguments of counsel at a hearing on October 27,…