Forkston Fireworks Mfg. Co., Inc. - Page 1

                                 T.C. Memo. 1998-188                                  

                               UNITED STATES TAX COURT                                

                 FORKSTON FIREWORKS MFG. CO., INC., Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9469-97.                      Filed May 21, 1998.           

                    H and W were owners and employees of P.  H was                    
               convicted under sec. 7206(2), I.R.C. 1986, for aiding or               
               assisting the filing of false tax returns as to P’s 1988,              
               1989, and 1990 income tax return.                                      
                    R filed a motion for summary judgment based on (1) H’s            
               and W’s deemed admissions in another docket and (2)                    
               collateral estoppel arising from H’s conviction.  R concedes           
               that, if we grant H and W’s motion for leave to file an                
               amended reply in the other docket, then R is not entitled to           
               summary judgment in the instant docket, but contends that we           
               should grant partial summary judgment because P is                     
               collaterally estopped by H’s conviction from denying that              
               there was a willful omission of income from P’s 1990 tax               
                    Held:  Collateral estoppel does not apply.  R’s motion            
               for partial summary judgment will be denied.                           

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