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This case is before us on respondent's motion for partial
summary judgment under Rule 121,1 petitioner's motion to dismiss
on grounds of estoppel, and petitioner's motion to dismiss on
grounds of double jeopardy attaching.
Petitioner resided in Taos Ski Valley, New Mexico, at the
time the petition was filed.
In the 1981 and 1982 calendar years, petitioner was a loan
officer at the Bank of New York. With respect to certain
activities undertaken in this capacity, two indictments were
filed against petitioner. The first indictment charged
petitioner with violation of 18 U.S.C. sec. 1952 (1988)
(hereinafter referred to as the Travel Act), and conspiracy to
violate the Travel Act, 18 U.S.C. sec. 371 (1988). On May 19,
1989, the District Court for the District of Rhode Island entered
a judgment of guilty on both counts, following a trial upon the
merits. Said judgment was affirmed by the U.S. Court of Appeals
for the First Circuit on December 27, 1989. United States v.
Fitzpatrick, 892 F.2d 162 (1st Cir. 1989).
The second indictment charged petitioner with willfully
attempting to evade and defeat the income tax due and owing on
unreported income in the amounts of $67,253 and $206,087 for the
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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