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(within the meaning of sec. 6663). E.g., Amos v. Commissioner,
43 T.C. 50, 55 (1964), affd. 360 F.2d 358 (4th Cir. 1965).
Respondent contends that partial summary judgment should
also be granted because Anthony is collaterally estopped from
denying that there is an underpayment of his joint tax liability
for 1988, 1989, and 1990. The underpayment need not be addressed
separately, because under section 6653(b) for 1988 and section
6663 for 1989 and 1990 the existence of an underpayment is an
element of fraud.
Both sides recognize that Anthony is permitted to litigate
the amount of the underpayment. Also, based on the materials
thus far submitted, it does not appear that Gloria is estopped
from disputing any matter that relates to her liability in the
instant case, including (if it turns out to be relevant)
Anthony’s fraud. Moore v. United States, 360 F.2d 353, 357-358
(4th Cir. 1966); Rodney v. Commissioner, 53 T.C. 287, 306-311
(1969).
Respondent also contends that partial summary judgment
should be granted to collaterally estop Anthony from denying that
there was a willful omission of income on Forkston’s income tax
return. This contention is raised for the first time in
respondent’s Reply to Petitioners’ Response to Respondent’s
Motion for Summary Judgment. The collateral estoppel portion of
respondent’s answer (par. 8) did not refer to any conviction of
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