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 return. Held: Collateral estoppel does not apply. R’s motion for partial summary judgment will be denied.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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