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" It Is a finality as to the claim or demand In controversy, concluding parties and those in privity with them, not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which... "
Atlantic Reporter - Page 388
1900
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Decisions of the Department of the Interior, Volume 57

United States. Department of the Interior - 1939 - 680 pages
...concludes the party not only as to every matter which was offered to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose. Judgments, sec. 429, 15 RCL 952. There is no merit, therefore, in the Contention that the issue in...
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Decisions of the United States Department of the Interior

United States. Department of the Interior - 1980 - 984 pages
...on the merits of a cause of action, the parties to the suit and their privies are thereafter bound "not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for the purpose." (Citations...
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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - 1963 - 1104 pages
..."not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that pnrpose." • • * But where the second action between the same parties la upon a different cause...
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International Aspects of Antitrust: Hearings, Eighty-ninth Congress ..., Part 2

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Antitrust and Monopoly - 1967 - 730 pages
...the merits must be pleaded, and is an absolute bar to a subsequent action ; it concludes the parties, not only as to every matter which was offered and received to sustain or defeat the suit, but also as to any other matter which might have been offered for that purpose. In the latter...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...of a competent oourt on the merits of a cause of action binds the parties and their privies: * • * "not only as to every matter which was offered and received to ^JSain or defeat the claim or demand, but as to any other admissible matter sbieh might have been offered...
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Reports of the United States Tax Court, Volume 90

United States. Tax Court - 1988 - 1416 pages
...on the merits of a cause of action, the parties to the suit and their privies are thereafter bound "not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose." *...
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Reports of the United States Tax Court, Volume 91

United States. Tax Court - 1989 - 1186 pages
..."not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose." Cromwell v. County of Sac, 94 US 351, 352 [(1876)]. The judgment puts an end to the cause of action, which cannot...
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Reports of the United States Tax Court, Volume 58

United States. Tax Court - 1972 - 1132 pages
...an absolute sale and will not of Itself subject the transaction to renegotiation. thereafter bound "not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose." Cromwell...
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Reports of the United States Tax Court, Volume 62

United States. Tax Court - 1974 - 936 pages
..."not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose." Cromwell v. County of Sac, 94 US 351, 352. The judgment puts an end to the cause of action, which cannot again...
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Reports of the United States Tax Court, Volume 60

United States. Tax Court - 1973 - 1208 pages
..."not only as to every matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose" in the prior proceeding. Cromicell v. County of Sac, 94 US 351, 352 (1876). Collateral estoppel, on...
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