 | 1936 - 1176 pages
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 | 1960 - 1166 pages
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 | United States - 1960 - 1010 pages
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 | 1960 - 964 pages
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 | 1940 - 1558 pages
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 | United States. Department of the Interior - 1980 - 984 pages
...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." (Citations omitted.) Commissioner v. Sunnen, 333 US 591,597-598(1948). Thus, in the rule applied by... | |
 | United States - 1963 - 2192 pages
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 | United States. Tax Court - 1963 - 1096 pages
...an estoppel, not as to matters which might have been litigated and determined, but "only as to these matters In Issue or points controverted, upon the...determination of which the finding or verdict was rendered." • • • Once a party has fought out a matter In litigation with the, other party, he cannot later... | |
 | 1964 - 1108 pages
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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... 
