 | 1967 - 1094 pages
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 | 1969 - 1070 pages
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 | United States. Tax Court - 1950 - 1678 pages
...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.... | |
 | United States. Tax Court - 1943 - 1330 pages
...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... | |
 | United States. Tax Court - 1967 - 1032 pages
...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... | |
 | 1970 - 350 pages
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 | 1971 - 508 pages
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 | United States. Tax Court - 1972 - 1132 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." * * * matters which were actually litigated and determined in the first proceeding cannot later be... | |
 | United States. Tax Court - 1973 - 1208 pages
...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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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... 
