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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... "
United States Reports: Cases Adjudged in the Supreme Court - Page 459
by United States. Supreme Court - 1953
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Cases Argued and Decided in the Supreme Court of Mississippi ..., Volume 77

Mississippi. Supreme Court - 1900
...different claim or demand, and is between the same parties, the former judgment is, it is true, conclusive only as to those matters in issue, or points controverted,...determination of which the finding or verdict was actually based; but it is conclusive as to them. 1 Greenleaf Evidence, sees. 523, ."):]4, 535, note...
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Cases Argued and Decided in the Supreme Court of Mississippi ..., Volume 59

Mississippi. Supreme Court - 1882
...defence was not made at law, and it was not one which would defeat the recovery. Under such circumstances judgment in the prior action operates as an estoppel only as to those matters in issue and points controverted, and not upon those which might have been presented and were not. Comwell \....
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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
...action operates as an estoppel, not as to matters which might have been litigated and determined, but 'only as to those matters in issue or points controverted,...determination of which the finding or verdict was rendered.' " Where the former decision has been dispositive of any issue in this case it will be pointed out as...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950
...action operates as an "Ri'ppel, not as to matters which might have been litigated and determined, tot "only as to those matters in issue or points controverted, upon the determina''<& of which the finding or verdict was rendered." Cronncell v. Count]/ of Sac, *tn, 353....
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943
...Court said : ;ut where the second action between the same parties is upon a different claim lemand, the judgment in the prior action operates as an estoppel only as to matters in issue or points controverted, upon the determination of which finding or verdict was...
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Reports of the Tax Court of the United States, Volume 48

United States. Tax Court - 1967
...operates as an estoppel, not as to matters which might have been litigated and determined, but "only s to those matters in issue or points controverted, upon the determination of wild: the finding or verdict was rendered." Cromwell v. County of Sac, supra, 353. AH! see Russell...
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Reports of the United States Tax Court, Volume 58

United States. Tax Court - 1972
...action operates as an estoppel, not as to matters which might have been litigated and determined, but "only as to those matters in issue or points controverted,...determination of which the finding or verdict was rendered." * * * matters which were actually litigated and determined in the first proceeding cannot later be...
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Reports of the United States Tax Court, Volume 60

United States. Tax Court - 1973
...action. It operates as an estoppel, not as to matters which might have been litigated and determined, but "only as to those matters in issue or points controverted,...the determination of which the finding or verdict [in the prior case] was rendered." Cromwell v. County of Sac, supra. [Fn. omitted.] Where "the cause...
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Reports of the United States Tax Court, Volume 62

United States. Tax Court - 1974
...rendered are applicable to the instant cases. It is axiomatic that an earlier judgment can operate as an estoppel only as to those matters in issue or points controverted and upon which the finding or verdict in the earlier proceeding was rendered. Cromwell v. County of...
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Reports of the Tax Court of the United States, Volume 58

United States. Tax Court - 1972
...action operates as an estoppel, not as to matters which might have been litigated and determined, but "only as to those matters in issue or points controverted,...the determination of which the finding or verdict teas rendered." * * * matters which were actually litigated and determined in the first proceeding...
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