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plea agreement requires Godby to pay restitution, but it does not
state that his restitution was a payment of the tax of House of
Babes. Also, the record does not show whether Godby paid it.
Petitioners point out that Waldorf's and Godby's plea
agreements referred to House of Babes' tax liabilities but
Wiltzius' plea agreements did not. Petitioners contend that this
shows that the Government had no intention of pursuing transferee
tax liability from Wiltzius. We disagree. The plea agreements
do not limit Wiltzius' transferee liability for House of Babes
income taxes for 1984 and 1985.
3. Estoppel
Petitioners contend that res judicata, collateral estoppel,
and equitable estoppel preclude respondent from asserting that
they are liable as transferees of House of Babes' income tax
liability because of their prior criminal cases. Petitioners
contend that the issues in both cases are identical because they
involved the same act of skimming gross receipts from House of
Babes. We disagree. Petitioners' criminal cases related to
their individual income tax. The criminal cases did not involve
the claims that are at issue here. The issue here is whether
petitioners are liable as transferees for the taxes of House of
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