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deduction issue. Trapp v. United States, 177 F.2d 1, 5 (10th
Cir. 1949); Riter v. Commissioner, 3 T.C. 301, 305 (1944). The
U.S. Court of Appeals for the Tenth Circuit in Trapp explained
the effect of a decision document entered in a prior year by the
Tax Court, without a trial or receiving evidence, as follows:
A judgment, not predicated upon stipulated facts, or
upon findings of fact, or upon a determination on the
merits, but merely to carry out a compromise agreement
of the parties, fails to constitute an effective
judicial determination of any litigated right.
Fruehauf Trailer Co. v. Gilmore, 10 Cir., 167 F.2d 324.
And a decision of that kind rendered by the Tax Court
will not support a plea of estoppel in a case of this
nature involving liability for income tax for a
different year. Blaffer v. Commissioner, 5 Cir., 134
F.2d 389; Hartford-Empire Co. v. Commissioner, 2 Cir.,
137 F.2d 540, certiorari denied, 320 U.S. 787, 64 S.Ct.
196, 88 L.Ed. 473; Riter v. Commissioner, 3 T.C. 301.
[Trapp v. United States, supra at 5.]
Therefore, we hold that collateral estoppel does not apply
here.
To reflect the foregoing and concessions made by the
parties,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011