- 4 -
claim upon which relief could be granted. Id. We also (1)
deemed admitted undenied allegations of fact and granted the
Commissioner’s motion for summary judgment relating to
petitioner’s liability for the fraud penalty; (2) held that
petitioner had taxable income of $433,059 for 1981, $409,575 for
1982, $386,090 for 1983, $342,223 for 1984, $298,355 for 1985,
and $1,913,176 for 1986; (3) sustained additions to tax under
section 6654 for failure to pay estimated tax; and (4) imposed a
penalty under section 6673 for instituting the proceeding
primarily for delay and for maintaining frivolous positions. Id.
Petitioner attempted to relitigate his 1981-86 tax liability
in a bankruptcy case. Allnut v. Friedman,1 Bankruptcy No. 92-5-
7401-JS (D. Md., Jan. 20, 1995). In Allnut v. Friedman, supra,
the District Court said that petitioner’s liability for tax years
1981-86 had been fully adjudicated before he filed the bankruptcy
petition and held that he was barred by res judicata under 11
U.S.C. section 505(a)(2)(A)2 from relitigating his 1981-86 tax
1 The caption of that case spells petitioner’s name with
only one “t”.
2 11 U.S.C. sec. 505(a)(2)(A) (2000) provides:
505. Determination of tax liability
(a)(1) Except as provided in paragraph (2) of this
subsection, the court may determine the amount or
legality of any tax, any fine or penalty relating to a
tax, or any addition to tax, whether or not previously
assessed, whether or not paid, and whether or not
(continued...)
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