T.C. Memo. 2003-188
UNITED STATES TAX COURT
MARY CATHERINE PIERCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8557-01. Filed June 30, 2003.
P seeks relief, under sec. 6015, I.R.C.,
from income tax liabilities that were
assessed in accord with this Court’s holding
in an earlier opinion. In this proceeding, P
failed to plead, as an affirmative defense,
collateral estoppel as to one of the factual
issues in controversy, as required in Rule 39
of this Court’s Rules of Practice and
Procedure. P orally raised collateral
estoppel in her opening statement at the
beginning of the trial, and R did not object
or address the question of collateral
estoppel until R did so in his posttrial
brief. No additional evidence is required to
decide whether any holding in our prior
opinion would result in an estoppel. Rule
41(b)(1) of this Court’s Rules of Practice
and Procedure provides that an issue may be
tried by implied consent where the issue was
not specifically pleaded. R contends that
P’s failure to specifically plead an
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