The following excerpt is from U.S. v. Bejar-Matrecios, 618 F.2d 81 (9th Cir. 1980):
The general rule is that the doctrine of collateral estoppel applies equally whether the previous criminal conviction was based on a jury verdict or a guilty plea. See Ivers v. United States, 581 F.2d 1362, 1367 (9th Cir. 1978) (facts necessarily determined by conviction based on guilty plea cannot be relitigated in later forfeiture proceeding); Brazzell v. Adams, 493 F.2d 489, 490 (5th Cir. 1974). By his plea of guilty,
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B. Prejudice
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