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KLEIN v. C.I.R.

No. 85-1245.

880 F.2d 260 (1989)

Ben KLEIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

July 10, 1989.

Attorney(s) appearing for the Case

Rick Budd, Drexler & Wald, Denver, Colo. (Benjamin Spitzer, Drexler & Wald, Denver, Colo., was also on the brief), for petitioner-appellant.

Nancy G. Morgan, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup and Carleton D. Powell, Tax Div., Dept. of Justice, Washington, D.C., were also on the brief), for respondent-appellee.

Before HOLLOWAY, Chief Judge, and SEYMOUR and BALDOCK, Circuit Judges.

HOLLOWAY, Chief Judge.

Ben Klein (Klein) appeals the Tax Court's decision sustaining deficiencies in income tax and civil fraud penalties under 26 U.S.C. § 6653(b) (1982) for the years 1966-1970. The Tax Court held that Klein's 1973 conviction under 26 U.S.C. § 7201, for evading taxes from 1966-1970, collaterally estopped him from denying civil fraud for those same years. Klein v. Commissioner, 48 TCM 651, 658-661 (1984). We affirm.

I

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