Forkston Fireworks Mfg. Co., Inc. - Page 4

          finding with respect to petitioner’s 1990 tax liability, and (4)            
          Anthony’s conviction cannot collaterally estop petitioner,                  
          because Anthony and petitioner are separate parties with separate           
          tax liabilities.                                                            
               In the reply to petitioner’s response, respondent repeats              
          the reliance on the Donnoras’ deemed admissions in their docket             
          and on Anthony’s section 7206(2) conviction.  Respondent concedes           
          that, if we allow the Donnoras to amend their reply in their                
          docket, then “summary judgment on all the issues [in the instant            
          case] is not proper.”  However, respondent contends, respondent             
          would still be entitled to partial summary judgment that                    
          petitioner “is collaterally estopped from denying that there was            
          a willful omission of income on Forkston’s corporate income tax             
          returns for 1988 through 1990”.  We have ruled that the Donnoras            
          are permitted to amend their reply in their docket.  Donnora v.             
          Commissioner, T.C. Memo. 1998-187.                                          
               Our findings are based entirely on those matters that are              
          admitted in the pleadings or that are admitted or deemed admitted           
          in the motion papers in the instant case.                                   
               Petitioner was a Pennsylvania corporation with its business            
          address in Mehoopany, Pennsylvania, when the petition was filed             
          in the instant case.  The Donnoras owned and were employed by               
          petitioner in 1990.  Petitioner sold fireworks.                             

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Last modified: May 25, 2011