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253 (1980), affd. 671 F.2d 67 (2d Cir. 1982). The first of the
Peck requirements is satisfied.
The second of the Peck requirements is also satisfied. This
Court issued an opinion in Campbell I on November 6, 1997, see
Campbell v. Commissioner, T.C. Memo. 1997-502; on January 8,
1999, the Court of Appeals for the Eighth Circuit affirmed the
Tax Court on this issue and remanded on another issue irrelevant
to this case, see Campbell v. Commissioner, 164 F.3d 1140 (8th
Cir. 1999); and the U.S. Supreme Court denied a petition for writ
of certiorari, see Campbell v. Commissioner, 526 U.S. 1117
(1999). The decision in Campbell I is final. See sec.
7481(a)(3)(B).
With respect to the third and fourth of the Peck
requirements, the parties do not dispute that petitioner was a
party in Campbell I, and a reading of the decisions in Campbell I
confirms the issue was actually litigated and was essential to
the resolution of the case. See Campbell v. Commissioner, T.C.
Memo. 1997-502, affd. on this issue 164 F.3d 1140 (8th Cir.
1999). Consequently, the third and fourth requirements are also
satisfied.
In deciding whether the fifth Peck requirement is satisfied,
we must analyze whether this proceeding involves “the same set of
events or documents and the same bundle of legal principles that
contributed to the rendering of” Campbell I. Commissioner v.
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