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Rayonier, Inc., 627 F.2d 996, 1000 (9th Cir. 1980).
This Court in Peck v. Commissioner, 90 T.C. 162,
166-167 (1988), affd. 904 F.2d 525 (9th Cir. 1990), set
forth the following five conditions that must be
satisfied prior to application of issue preclusion in
the context of a factual dispute * * * :
“(1) The issue in the second suit must be
identical in all respects with the one decided in the
first suit.
(2) There must be a final judgment rendered by a
court of competent jurisdiction.
(3) Collateral estoppel may be invoked against
parties and their privies to the prior judgment.
(4) The parties must actually have litigated the
issues and the resolution of these issues must have
been essential to the prior decision.
(5) The controlling facts and applicable legal
rules must remain unchanged from those in the prior
litigation. * * * ”
C. Discussion
1. Petitioner’s Argument
Petitioner concedes that the first three conditions are
satisfied. Petitioner argues that the fourth condition is not
satisfied since, by assigning error to respondent’s failure to
allow it offsetting deductions or adjustments to gross income
from sales--if we should decide in the first place that
petitioner received anything on account of the vendors’ payments
to members of petitioner-delivered currency--petitioner has
raised issues that were neither litigated nor resolved in the
prior litigation. Petitioner argues that the fifth condition is
not satisfied since the controlling facts in this case are not
the same as in the prior case.
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