Thomas A. Johnson - Page 3

               (8)  Whether petitioner is liable for an accuracy-related              
          penalty pursuant to section 6662(a) for the taxable year 1989.              
          We hold that he is.                                                         
               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, unless otherwise                 
               We have combined our findings of fact and opinion.  Some of            
          the facts are stipulated and are so found.  We incorporate by               
          reference the stipulation of facts and attached exhibits.                   
               Prior to trial, respondent filed a Motion for Leave to File            
          Amendment to Answer.  Respondent sought to amend the answer to              
          plead collateral estoppel pursuant to this Court's opinion in               
          Johnson v. Commissioner, T.C. Memo. 1993-564, affd. without                 
          published opinion 50 F.3d 2 (2d Cir. 1995) (Johnson I), which               
          addressed the taxable year 1987.  Respondent argues that                    
          collateral estoppel precludes petitioner from relitigating                  
          whether he received gross receipts from Ticketline, whether he is           
          entitled to deduct expenses associated with his nutritional                 
          information system pursuant to section 174, and whether he is               
          liable for self-employment tax.  We denied respondent's motion.             
               The doctrine of collateral estoppel is used to preclude a              
          party from relitigating issues actually and necessarily litigated           
          and decided in a final prior judgment by a court of competent               
          jurisdiction.  Meier v. Commissioner, 91 T.C. 273, 282-283                  

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