Forkston Fireworks Mfg. Co., Inc. - Page 11

          corporation.  Our opinion relied on earlier opinions upholding              
          collateral estoppel from a corporation to its shareholder.  Less            
          than a month later, we issued our opinion in C.B.C. Super                   
          Markets, Inc. v. Commissioner, 54 T.C. 882, 893-896 (1970), in              
          which we analyzed some of the same opinions that we had analyzed            
          in Sparks Nugget.  In C.B.C. Super Markets we concluded that, in            
          general and in that case, collateral estoppel should not run from           
          a shareholder to the corporation.  As noted supra, we have                  
          continued to draw the same distinction.  The instant case is                
          similar to C.B.C. Super Markets and not to Sparks Nugget, for the           
          reasons stated in those two opinions.  Thus, Sparks Nugget,                 
          although good law in its setting, does not support respondent’s             
          position in the instant case.                                               
               Bertoli v. Commissioner, 103 T.C. 501 (1994), dealt with a             
          petitioner who had participated in previous litigation as a                 
          custodian for his brother’s minor children and as the sole                  
          general partner of a limited partnership.  In Bertoli, we held              
          that the taxpayer was collaterally estopped in his individual               
          capacity because his own interest in persuading the Court in the            
          previous trial coincided with his interests as general partner              
          and as custodian of his brother’s minor children, who were                  
          limited partners in the partnership.  Thus, the taxpayer in the             
          second case was treated as having been a party in the first case.           
          In the instant case, petitioner did not participate in Anthony’s            
          criminal tax litigation, nor has respondent alleged that                    

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