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deficiency as income.9 Petitioner argues that, based on
respondent's concession that a completed act of bribery was not
an element of the convictions, "the convictions do not support
the concept of collateral estoppel in this cause [sic] as receipt
of money or goods and services is necessary to create a tax
liability." However, as stated above, respondent does not argue
that collateral estoppel applies to compel final judgment at this
time as to the correctness of the amounts in the notice of
deficiency.
Petitioner and respondent are thus in seeming agreement that
petitioner is collaterally estopped to deny his participation in
the bribery scheme, while it is left to determine only the amount
petitioner received by his participation. In any event, we hold
that petitioner is collaterally estopped to deny such
participation.10
Respondent further argues that petitioner is collaterally
estopped, because of his conviction for violation of section 7201
for the 1981 and 1982 tax years, from denying that he willfully
9 The elements necessary for conviction under the Travel Act
are: (1) Travel or use of facilities in interstate commerce; (2)
with intent to promote, manage, establish, carry on or facilitate
the promotion, management, establishment, or carrying on of a
prohibited activity, e.g., bribery; and (3) subsequent attempt to
commit or actual commission of the proscribed activity. 18
U.S.C. sec. 1952 (1988); United States v. Davis, 965 F.2d 804,
809 (10th Cir. 1992).
10 See also Cipparone v. Commissioner, T.C. Memo. 1985-234.
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