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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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American Jurisprudence: A Comprehensive Text Statement of ..., Volume 30

1936
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Pacific Reporter: Second series, Volume 354

1960
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United States Code Annotated, Volume 28

United States - 1960
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The Southeastern Reporter

1960
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American law reports annotated, Volume 128

1940
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Decisions of the United States Department of the Interior, Volume 86

United States. Department of the Interior - 1980
...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...
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United States Code Annotated, Volume 15, Issues 15-77

United States - 1963
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 372

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1963
...him with draft evasion for that period as well as for the period preceding that date. It is true that "as to those matters in issue or points controverted,...determination of which the finding or verdict was rendered," Cromwell v. County of Sac, 94 US 351, 353, the findings in a prior criminal proceeding may estop a...
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Reports of the United States Tax Court, Volume 38

United States. Tax Court - 1963
...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...
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The federal reporter, Volume 320

1964
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