Under the doctrine of collateral estoppel, defendant's previous guilty plea for criminal tax evasion conclusively established the taxability to him of the income that his criminal indictment charged him with failing to report.
Font Size: 
U.S. THIRD CIRCUIT
Anderson v. Commissioner of Internal Revenue
New Jersey Law Journal
September 13, 2012
This article requires premium access
This article requires premium access to The New Jersey Law Journal. Please sign in or subscribe to read the full text.
