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DRISCOLL v. COMMISSIONER

Docket No. 3882-70.

31 T.C.M. 418 (1972)

T.C. Memo. 1972-105

Neil J. Driscoll and Regina G. Driscoll v. Commissioner.

United States Tax Court.

Filed May 8, 1972.

Attorney(s) appearing for the Case

Neil J. Driscoll, pro se, 20980 Costanso St., Woodland Hills, Calif. Jonathan Brod, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1965 and 1966 in the amounts of $3,786.00 and $143.68, respectively. On August 6, 1971, respondent filed a motion for leave to file an amendment to answer raising the issue of collateral estoppel and a motion for "Hearing in the First Instance" on the issue of collateral estoppel. Both motions were granted. The amendment to answer raising...

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