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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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Reports of the Tax Court of the United States, Volume 60

United States. Tax Court - 1973
...first proceeding." Commissioner v. /Sunnen, 333 US 591, 598 (1948).2 Such matters include "issue[s] or points controverted, upon the determination of which the finding or verdict was rendered." Commissioner v. Sunnen, supra at 598, quoting from Cromwell v. County of Sac, 94 US 351, 353 (1876)....
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Reports of the Tax Court of the United States, 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 Cases Decided in the Supreme Court of the State of ..., Volume 21

South Dakota. Supreme Court - 1908
...the same parties is upon a different claim or demand, the judgment in the prior action operates as zn estoppel only as to those matters in issue or points...the determination of which the finding or verdict upon which such judgment rests was rendered." And in the case of Pitts et al. v. Oliver, 13 SD 561,...
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Civil Rights Improvements Act of 1977: Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, United States. Congress. Senate. Committee on the Judiciary - 1978 - 766 pages
...prior action operates as an estoppel only as to those mailers in iuue or points controverted, upon Ihe determination of which the finding or verdict was rendered. In all cases, therefore, where it if sought to apply the estoppel of a judgment rendered upon one cause of aciion to matters arising...
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Civil Rights Improvements Act of 1977: Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution, United States. Congress. Senate. Committee on the Judiciary - 1978 - 766 pages
.... . . But where the second action between Ihe same parties is upon a different claim or demand, Ihe judgment in the prior action operates as an estoppel only as to those mailers in iswie or points controverted, upon Ihe determination of which Ihe finding or verdict was...
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Reports of Cases Argued and Determined in the Supreme Court of Ohio, Volume 53

Ohio. Supreme Court - 1896
...* * * 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...determination of which the finding or verdict was rendered." Nor is it material in this respect that one of the actions may be ex contractu, while the other sounds...
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Journal of the Patent Office Society, Volume 7

Patent Office Society (U.S.) - 1924
...of action the judgment in the prior action operates by way of estoppel (herein called res judicata] only as to those matters in issue or points controverted...determination of which the finding or verdict was rendered. Southern Pacific Railroad Company v. United States, 168 US 1, 50 (1897). This distinction was followed...
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Reports of the Tax Court of the United States, Volume 104

United States. Tax Court - 1995
...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."...
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Res Judicata, Estoppel, and Foreign Judgments: The Preclusive Effects of ...

Peter R. Barnett - 2001 - 346 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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