(St petersburg attorney) McHan v. Comm’r. of Int’l. Rev.
More info…
(U.S. 4th Cir., Civil Procedure, Tax Law) In an appeal from a Tax Court deficiency judgment, judgment for the IRS is affirmed, where prior criminal proceedings against Plaintiff did not have a collateral estoppel effect because different parties bore the burden of proof in the Tax Court and criminal matters.
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March 10, 2009 9:55 am
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