Does the Court have to consider the inconsistency in the jury's verdict at the trial of appellant in his bribery case?

2 Appellant argues that this court should not consider the inconsistency in the jury's verdict at his trial, but rather should look only at the acquittal, because it was the Government's "misguided trial tactics," United States v. Harary, 457 F.2d 471, 477 (2d Cir. 1972), pursued over appellant's objections, see id. at 479, that led to submitting the gratuity count to the jury, which in turn led to the compromise verdict. The collateral estoppel requirement that an issue actually be determined in the prior proceeding, however, cannot be overlooked simply because the trial strategy used in good faith by the party against whom estoppel is sought is held on appeal (here by a 2-1 panel majority) to have been erroneous. It is not certain here, moreover, that the jurors would have acquitted appellant of bribery if they had not had the gratuity alternative available to them.