M.J. Wood Associates, Inc. - Page 5

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                  Rule 121(b) provides that summary judgment may be rendered                            
            if no genuine issue exists as to any material fact and a decision                           
            may be rendered as a matter of law.  Naftel v. Commissioner, 85                             
            T.C. 527, 529 (1985).  The moving party bears the burden of                                 
            proving that no genuine issue of material fact exists.  Marshall                            
            v. Commissioner, 85 T.C. 267, 271 (1985).  The facts are viewed                             
            in a light most favorable to the nonmoving party.  Jacklin v.                               
            Commissioner, 79 T.C. 340, 344 (1982).                                                      
                  Petitioners raise the contention that the instant action                              
            before the Tax Court is barred by the doctrines of res judicata                             
            and collateral estoppel because the District Court adjudicated                              
            the amounts of tax, interest, and penalties owed by petitioners                             
            in the restitution orders incorporated in the judgment of the                               
            criminal proceeding.  Respondent argues that petitioners are not                            
            entitled to summary judgment because petitioners chose the Tax                              
            Court for a redetermination of respondent's determination.                                  
                  We do not question the jurisdiction or authority of the                               
            District Courts to order defendants to make restitution of their                            
            civil income tax liabilities.  Federal District Courts have                                 
            jurisdiction over criminal violations of the Federal income tax                             
            laws.  United States v. Spurgeon, 671 F.2d 1198, 1199 (8th Cir.                             
            1982).  Petitioners were ordered to pay restitution to the                                  

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