Forkston Fireworks Mfg. Co., Inc. - Page 9

          See Spruance v. Commissioner, 60 T.C. 141, 156 (1973), affd.                
          without published opinion 505 F.2d 731 (3d Cir. 1973).  We                  
          continue to apply this approach.6  Respondent has not argued that           
          we should overrule these precedents and has not contended that              
          these precedents do not apply where the earlier ruling was a                
          section 7206(2) conviction rather than a section 7201 conviction.           
               Nevertheless, respondent cites United States v. Crooks, 804            
          F.2d 1441, 1448 (9th Cir. 1986); Ross v. Commissioner, T.C. Memo.           
          1988-283; Sparks Nugget, Inc. v. Commissioner, T.C. Memo. 1970-             
          74, affd. 458 F.2d 631, 639 (9th Cir. 1972); and Bertoli v.                 
          Commissioner, 103 T.C. 501 (1994), as support for the application           
          of collateral estoppel to petitioner.  None of these cited                  
          opinions supports respondent’s motion.                                      
               In United States v. Crooks, 804 F.2d at 1448 (9th Cir.                 
          1986), the Court of Appeals discussed what the Government must              
          prove in order to convict under section 7206(2).  The Court of              
          Appeals concluded that the evidence in that case was sufficient             
          to support the conviction.  The Court of Appeals’ opinion does              
          not deal with the question we face in the instant case--whether             
          Anthony’s conviction under section 7206(2) can collaterally estop           
          petitioner--Forkston Fireworks Mfg. Co.--from denying that                  
          petitioner filed a false tax return.  However, at 1446-1447 the             

               6    Yarbrough Oldsmobile Cadillac, Inc. v. Commissioner,              
          T.C. Memo. 1993-20.                                                         

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