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AMOS v. C. I. R.

No. 9963.

360 F.2d 358 (1965)

John W. AMOS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided December 7, 1965.

Attorney(s) appearing for the Case

Fortescue W. Hopkins, Roanoke, Va. (Hopkins, Pearson & Engleby, Roanoke, Va., on brief), for petitioner.

Burton Berkley, Atty., Dept. of Justice (Richard M. Roberts, Acting Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and SOBELOFF and BOREMAN, Circuit Judges.

SOBELOFF, Circuit Judge:

In Moore v. United States, 4 Cir., 360 F.2d 353, decided today, we held that a criminal conviction for tax evasion works a collateral estoppel on the issue of fraud in a subsequent civil suit over a fraud penalty covering the same years. For the reasons fully stated in that opinion, and which need not be repeated, we sustain the Tax Court's reliance on collateral estoppel in the present proceeding.

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