Amos v. Commissioner

Decided October 21, 1964

United States Tax Court · decided 1964-10-21

Held, petitioner's conviction for willful attempted evasion of income taxes for the years 1955 through 1958 in violation of section 7201,… Held: petitioner's conviction for willful attempted evasion of income taxes for the years 1955 through 1958 in violation of section 7201, I.R.C. 1954, necessarily carries with it the ultimate factual determination that a part of the resulting deficiencies for those years was due to fraud within the purview of section 6653(b), I.R.C. 1954.

Good law ✅— No negative treatment on recordhow we know

An appropriate order and decision will be entered for… · Decided 1964-10-21

How this case has been cited

Cited by 194 later decisions — most recently January 2017 · most notably Stone v. Commissioner (1971), Gajewski v. Commissioner (1976)

9 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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MdlRONEt, J.,

¶1concurring: I desire to say a word to emphasize my complete agreement with the majority opinion.

¶2It may well be this opinion is an extension of the doctrine of collateral estoppel in the sense that it would not be within the concept of that doctrine as announced by the courts 50 years ago. But it is within the expanding scope of the doctrine as developed in more recent cases. An examination of the authorities shows the former limit of the doctrinal basis has received a practical extension. “Principles which perhaps stated the law correctly two decades ago no longer can be said to be valid. The key to preclusion now is not that certain parties have litigated, but rather that an issue has been adjudicated.” Vestal, “Preclusions/Res Judicata Variables: Parties,” 50 Iowa L. Rev. 21,76.