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.
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