HICKMAN v. C.I.R.

No. 98-1642.

183 F.3d 535 (1999)

Gerald HICKMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: July 21, 1999.


Attorney(s) appearing for the Case

Brian H. Rolfe (briefed), Falcone & Rolfe, Southfield, Michigan, for Petitioner-Appellant.

Marion E.M. Erickson (briefed), Richard Farber (briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, D.C., for Respondent-Appellee.

Before: ENGEL, NELSON, and NORRIS, Circuit Judges.


OPINION

ALAN E. NORRIS, Circuit Judge.

Appellant Gerald Hickman appeals the United States Tax Court's decision that the Commissioner of Internal Revenue was not collaterally estopped from collecting a deficiency in appellant's income taxes despite the fact that he previously had paid a tax deficiency (albeit incorrectly calculated) as part of his sentence resulting from his conviction for failure to file tax returns. We affirm the decision of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases