Robert and Carole Zackim v. Commissioner of Internal Revenue

OPINION OF THE COURT

GIBBONS, Chief Judge:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court determining that there was no deficiency in taxes of taxpayers Robert and Carole Zack-im for the tax year 1979. The Commissioner’s notice of deficiency for that year asserted that they owed deficiencies in income tax and additions to tax for that year due to fraud. A majority of the Tax Court held that the Commissioner was precluded from asserting a deficiency for 1979 based on fraud by the doctrine of res judicata, because an earlier decision in the Tax Court had been…