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the plaintiffs’ factual allegations as true regardless of their
veracity. Consequently, the question of whether respondent’s
agents or employees lost some documents and returned others in
disarray was not actually litigated in Beall, and collateral
estoppel does not apply to the factual assumptions in Beall. The
parties have not stipulated the relevant factual assumptions in
Beall. Petitioner has therefore not established that respondent
lost some AMCOR records and returned others in disarray in
pursuit of respondent’s criminal investigation of AMCOR.
We conclude that respondent’s denial of petitioner’s request
for interest abatement was not arbitrary, capricious, or without
sound basis in fact or law. In reaching all of our holdings
herein, we have considered all arguments made by the parties, and
to the extent not mentioned above, we find them to be irrelevant
or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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