 | 1971 - 1484 pages
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 | United States. Tax Court - 1974 - 936 pages
...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... | |
 | 1971 - 1598 pages
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 | 1972 - 140 pages
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 | United States. Tax Court - 1972 - 1166 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,...the determination of which the finding or verdict teas rendered." * * * matters which were actually litigated and determined in the first proceeding... | |
 | United States. Tax Court - 1973 - 1204 pages
...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).... | |
 | 1974 - 1598 pages
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 | 1974 - 1082 pages
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 | 1974 - 1612 pages
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 | United States. Tax Court - 1974 - 932 pages
...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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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... 
