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F.2d 299, 305-306 (7th Cir. 1972), affg. T.C. Memo. 1970-274;
Amos v. Commissioner, 43 T.C. 50, 54-56 (1964), affd. 360 F.2d
358 (4th Cir. 1965). The doctrine of collateral estoppel applies
in this context whether the conviction under section 7201 arises
from a trial on the merits or a plea of guilty. Gray v.
Commissioner, 708 F.2d 243, 246 (6th Cir. 1983), affg. T.C. Memo.
1981-1; Plunkett v. Commissioner, supra at 305; Stone v.
Commissioner, supra at 221.
Consistent with the foregoing, petitioner's prior criminal
conviction under section 7201 in respect of his 1984 taxable year
is conclusive and binding on petitioner so that the doctrine of
collateral estoppel precludes him from denying in the present
civil tax proceeding: (1) There is an underpayment in his income
tax for 1984, and (2) a part of the underpayment is due to fraud
within the meaning of section 6653(b). Tomlinson v. Lefkowitz,
334 F.2d 262, 266 (5th Cir. 1964); C.B.C. Super Markets, Inc. v.
Commissioner, 54 T.C. 882, 893 (1970). Consequently, we shall
grant respondent's Motion for Partial Summary Judgment.
Conclusion
In order to reflect the foregoing,
An order will be issued
granting respondent's Motion for
Partial Summary Judgment.
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Last modified: May 25, 2011