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Strana 382
Judgments of state courts are not ordinarily res judicata in Federal income tax cases , because different parties and issues are involved . See the cases infra , VII a . But such a judgment may be res judicata , if the Federal ...
Judgments of state courts are not ordinarily res judicata in Federal income tax cases , because different parties and issues are involved . See the cases infra , VII a . But such a judgment may be res judicata , if the Federal ...
Strana 396
The board relied on the fact that new contracts were executed each year , pointing out that since different tax years and “ different causes of action " were involved , the prior decision could be conclusive only if the precise facts ...
The board relied on the fact that new contracts were executed each year , pointing out that since different tax years and “ different causes of action " were involved , the prior decision could be conclusive only if the precise facts ...
Strana 399
A prior decision of the Board of Tax Appeals , involving a different tax year , was held not res judicata in Thomas ... observing that the points or questions involved in the former case grew out of the Commissioner's " treatment of ...
A prior decision of the Board of Tax Appeals , involving a different tax year , was held not res judicata in Thomas ... observing that the points or questions involved in the former case grew out of the Commissioner's " treatment of ...
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