noting that a guilty plea has collateral estoppel effect
How later courts described this case
- noting that a guilty plea has collateral estoppel effect
- improper inducement of defendant's waiver of right to appeal criminal judgment tainted the judgment's finality for collateral estoppel purposes
- "This conviction [for criminal tax fraud] necessarily carries with it the ultimate factual determination that the resulting deficiency * * * was [attributable to civil tax fraud]"
- " a plea of guilty * * * is a conclusive judicial admission of all of the essential elements of the offense which the indictment charges"
Written by the judges who cited it.
The opinion
DreNNEN, J., dissenting: I respectfully dissent for the reasons stated in the dissenting opinions filed in John W. Amos, 43 T.C. 50 (1964). My disagreement with the conclusion reached in this case, where the issue of fraud has not even been litigated in any court, is more pronounced than my disagreement with the conclusion reached by the majority in John W. Amos, supra, where the issue of criminal fraud was decided after a trial.