Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal Revenue

How courts have described this case

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

• concluding that a conviction for tax evasion based on an Alford plea collaterally estopped the defendant from denying tax liability
• concluding that the defendant’s conviction for tax evasion based on an Alford plea collaterally estopped the defendant from denying tax liability
• holding that the Commissioner's determination relating to unreported income is presumed correct where it is supported by a \minimal evidentiary showing\
• holding taxpayer was collaterally estopped from denying civil fraud liability because he had entered an Alford plea to criminal tax fraud
• stating that while guilty pleas must be rooted in fact before acceptance, no such requirement exists for a nolo contendere plea

Source: CourtListener parenthetical corpus (CC0).