No. 80-5676.

683 F.2d 1285 (1982)

Thalia Kelley CONSIDINE, and Charles Ray Considine, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 13, 1982.

Attorney(s) appearing for the Case

William Lee McLane, McLane & McLane, Phoenix, Ariz., for plaintiffs-appellants.

Carleton D. Powell, Washington, D. C., argued, for defendant-appellee; Michael L. Paup, John F. Murray, Acting Asst. Atty. Gen., Murray S. Horwitz, Washington, D. C., on brief.

Before CHAMBERS, ANDERSON and SKOPIL, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

Considine appeals from summary judgment entered in favor of the Government in his tax refund suit. He contends that the district court erred in holding that his prior conviction for filing a false return collaterally estopped him from contesting liability for a civil fraud penalty. We affirm, although for reasons different from those relied on by the district court.


Charles and Thalia Considine filed a joint...

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