 | Jay Dratler - 2023 - 992 pages
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 | United States. Tax Court - 1995 - 836 pages
...preclusion "where the second action between the same parties is upon a different claim or demand, the judgment in the prior action operates as an estoppel only as to those matters in issue or (221) (236) points controverted, upon the determination of which the finding or verdict was rendered."... | |
 | 1996 - 2456 pages
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 | Ira L. Shafiroff - 1998 - 2510 pages
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 | 1964 - 1092 pages
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 | Peter R. Barnett - 2001 - 432 pages
...of Sac:163 Where the second action belween the same parties is upon a different claim or demand, the judgment in the prior action operates as an estoppel...controverted, upon the determination of which the finding was rendered .... Only upon such matters is the judgment conclusive in another action, [emphasis added]... | |
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But where the second action between the same parties is upon a different claim or demand, the judgment in the prior action operates as an estoppel only as to those matters in issue or points controverted, upon the determination of which the finding or... 
