Ross v. Commissioner
United States Tax Court
Held: Petitioners' "new evidence" was available in their prior criminal proceeding and cannot now be relied upon to preclude the application of collateral estoppel. Held further, petitioners' prior convictions under section 7206 and 18 U.S.C. sec. 371 (1982) do not collaterally estop them from denying that they intended to evade taxes in this proceeding for purposes of determining whether the addition to tax for fraud under section 6653(b) is applicable.
1Opinion of the Court
JAMES E. ROSS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ross v. Commissioner
Docket Nos. 4176-79; 4178-79; 4179-79; 4346-79; 10557-80.
United States Tax Court
T.C. Memo 1988-283; 1988 Tax Ct. Memo LEXIS 303; 55 T.C.M. (CCH) 1170; T.C.M. (RIA) 88283;
June 28, 1988.
Held: Petitioners' "new evidence" was available in their prior criminal proceeding and cannot now be relied upon to preclude the application of collateral estoppel. Held further, petitioners' prior convictions under section 7206 and 18 U.S.C. sec. 371 (1982) do not collaterally estop them from denying that…
2Cases cited23 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. FeolaSupreme Court of the United States · 1975
- United States v. FalconeSupreme Court of the United States · 1940
18 more not listed; retrieve them via the Exa API.