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One of the issues in the instant case is whether the
additions to tax under section 6653(b) should be imposed against
petitioner for the taxable years 1986 and 1987. This same issue
was presented and determined against petitioner in the criminal
case, to the extent that a conviction on counts III and IV in the
indictment is dependent upon a finding that petitioner did
willfully attempt to evade or defeat part of his income tax.
The prior criminal conviction of petitioner under section
7201 for the taxable years 1986 and 1987 is conclusive and
binding upon him. By reason thereof, petitioner is estopped in
the instant case under the doctrine of collateral estoppel from
denying herein that he did willfully attempt to evade or defeat
his Federal income tax liability for the taxable years 1986 and
1987, and that he knew and believed that the items described in
counts III and IV of the indictment, and which are the basis of
allegations of fraud in respondent's answer, were reportable as
taxable income in 1986 and 1987, respectively.
OPINION
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy "if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
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Last modified: May 25, 2011