Joseph B. Campbell - Page 19

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          the tribe had the right to earn revenue or income and then to               
          distribute these funds directly to the members of the tribe as              
          per capita payments.”  As petitioner stresses in his brief, the             
          tribal constitution and the corporate charter predate the IGRA by           
          approximately 50 years.                                                     
              Evidence regarding the meaning and application of the tribal           
          constitution and the corporate charter could have been admitted             
          during the trial of Campbell I.  It was not.  See Jones v. United           
          States, 466 F.2d 131, 136 (10th Cir. 1972); Monahan v.                      
          Commissioner, 109 T.C. at 246.  Petitioner’s argument is nothing            
          more than an alternative argument in support of his position on             
          the identical issue presented in Campbell I.  Petitioner did not            
          make this argument in the earlier proceeding.  As a general rule,           
          taxpayers are not permitted to avoid the application of                     
          collateral estoppel simply by advancing new theories on issues              
          decided against them in an earlier proceeding.  See Leininger v.            
          Commissioner, 86 F.2d 791, 792 (6th Cir. 1936), affg. 29 B.T.A.             
          874 (1934); Estate of Goldenberg v. Commissioner, T.C. Memo.                
          1964-134; Pelham Hall Co. v. Carney, 27 F. Supp. 388 (D. Mass.              
          1939), affd. 111 F.2d 944 (1st Cir. 1940).  Indeed, had the                 
          present case been consolidated for trial with Campbell I, “one              
          uniform result would necessarily have obtained”.15  Peck v.                 

               15It is noteworthy that, in making his argument that the               
          applicable legal climate has changed since the year at issue in             

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