- 22 -
162, 166-167 (1988)(citations omitted), affd. 904
F.2d 525 (9th Cir. 1990).]
Petitioners fail to meet the prerequisites to invoke
collateral estoppel. Although the issue, the controlling facts,
and the parties are identical for each of the 1989, 1994, 1997,
1998 taxable years and for the years 1999 and 2000 in issue,
respondent’s decision not to make adjustments to previous years’
tax returns was not the subject of any litigation. Thus, there
was no final judgment rendered by any court, much less a court of
competent jurisdiction. Accordingly, collateral estoppel does
not apply in this case.
V. Conclusion
Petitioners are not entitled to exclude disability benefits
payments from their gross income in excess of the amount
determined by STRS and respondent. Petitioners did not establish
that the additional benefits they sought to exclude were
attributable to Mr. Wright’s after-tax contributions or that
respondent was prohibited from making the adjustments to income
at issue in this case.
To reflect the foregoing,
Decision will be entered
for respondent.
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