Joseph B. Campbell - Page 14

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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.                     
               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            
               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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