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
Let's get started
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.