Edward A. Wagner - Page 14

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          The two convictions, however, do not collaterally estop him from            
          denying intent to evade his own tax liability.  Petitioner’s                
          sophistication as a lawyer and investor may tend to show that he            
          had such intent, but here, unlike the taxpayer in Considine,                
          petitioner has made a showing in opposition to respondent's                 
          motion, and the issue of intent is a triable issue of fact.                 
               We therefore deny respondent’s motion for summary judgment.            
               For the preceding reasons,                                             
                                                  An order will be issued             
                                             denying respondent’s motion              
                                             for summary judgment.                    

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