Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant

How courts have described this case

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

• noting that a guilty plea has collateral estoppel effect
• noting that a guilty plea has collateral estoppel effect
• noting that a guilty plea has collateral estoppel effect
• “.. . there can be no collateral estoppel effect as to matters not specifically determined or which were not otherwise essential to the determination of guilt.”
• Tax Court empowered to disregard self-serving testimony of the taxpayer and others

Source: CourtListener parenthetical corpus (CC0).