Kevin J. Morse v. Commissioner of Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a Federal criminal prosecution does not involve the same cause of action as a civil tax deficiency case
• holding that sentencing court’s restitution order does not preclude Commissioner from litigating defendant’s civil deficiency
• holding that sentencing court's restitution order does not preclude the Commissioner from litigating defendant's deficiency
• holding that sentencing court’s restitution order does not preclude Commissioner from litigating defendant’s civil deficiency
• concluding that neither res judicata nor collateral estoppel doctrine precludes the imposition of a civil liability for tax deficiency or fraud penalties after the resolution of a related criminal prosecution
• holding that sentencing court's restitution order does not preclude Commissioner from litigating defendant's deficiency

Source: CourtListener parenthetical corpus (CC0).