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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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