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U.S. v. HUSSEIN

No. 98-6180.

178 F.3d 125 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. Ahmed HUSSEIN, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided May 28, 1999.

Attorney(s) appearing for the Case

Bruce Locke, Sacramento, CA (Bruce A. Burns, Burns Handler & Burns LLP, New York, NY, of counsel) for Appellant.

Glenn C. Colton, Assistant United States Attorney, Southern District of New York (Mary Jo White, United States Attorney, Gideon A. Schor, Assistant United States Attorney, of counsel) for Appellee.

Before: CABRANES and SACK, Circuit Judges, and SHADUR, District Judge.

JOSÉ A. CABRANES, Circuit Judge:

Ahmed Hussein appeals from a July 21, 1998 consent judgment entered by the United States District Court for the Southern District of New York (John F. Keenan, Judge) ordering him to pay the government $675,183.88 in outstanding liabilities for tax years 1983 and 1984.1 Hussein's principal contention on appeal is that the district court improperly invoked collateral estoppel, the law of the case...

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