16
deficiency and additions to tax are other than as decided in
Stanko v. Commissioner, T.C. Memo. 1993-513; and that Stanko is
liable as a transferee of Stanko Packing for its income tax
deficiency and additions to tax for its tax year ending June 21,
1985.
The doctrine of res judicata prevents parties from
relitigating the same claims or issues. Baptiste v.
Commissioner, 29 F.3d 433, 435-437 (8th Cir. 1994), revg. 100
T.C. 252 (1993), affg. in part and revg. in part T.C. Memo. 1992-
199; Hemmings v. Commissioner, 104 T.C. 221, 230 (1995). Res
judicata applies to tax cases. United States v. International
Bldg. Co., 345 U.S. 502, 506 (1953); Commissioner v. Sunnen, 333
U.S. 591, 598 (1948). Res judicata applies if: (1) The issue
contested in both proceedings is identical; (2) the parties to
the later proceeding are the same as, or are in privity with, the
parties to the earlier proceeding; and (3) the earlier proceeding
resulted in a final judgment on the merits. Nevada v. United
States, 463 U.S. 110, 129-130 (1983); Baptiste v. Commissioner,
supra.
1. The Issues Contested in Stanko v. Commissioner and in
This Case Are Identical
For res judicata to apply, an issue contested in Stanko v.
Commissioner, supra, and the instant case must be identical. The
issue in the earlier Tax Court case was whether Stanko was liable
as a transferee of assets of Stanko Packing for the 1985 income
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