119 T.C. No. 3
UNITED STATES TAX COURT
THOMAS E. JOHNSTON AND THOMAS E. JOHNSTON, SUCCESSOR IN INTEREST
TO SHIRLEY L. JOHNSTON, DECEASED, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 26005-96, 2266-97, Filed August 8, 2002.
12736-97.
Held: In this case involving a question of
Federal taxes, respondent’s motion in limine to deny
petitioners’ entitlement to assert the attorney-client
privilege, granted based on the Federal common law
doctrine of implied waiver.
Held, further, respondent’s motion for partial
summary judgment, requesting collateral estoppel based
on State court proceedings, denied.
Lorraine G. Howell, for petitioners.
Louis B. Jack, for respondent.
1 Cases of the following petitioners are consolidated
herewith: Thomas E. Johnston, docket No. 2266-97; and Eric T.
Johnston, docket No. 12736-97.
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