Argo v. Commissioner
United States Tax Court
1. The judgment of a Federal District Court in an action between petitioner and a collector of internal revenue for recovery of income tax paid by petitioner for 1937 involved the same question as is here involved for 1938 and 1939, but the parties to the two proceedings were not identical.
Read the full summary
1. The judgment of a Federal District Court in an action between petitioner and a collector of internal revenue for recovery of income tax paid by petitioner for 1937 involved the same question as is here involved for 1938 and 1939, but the parties to the two proceedings were not identical. Held, that the judgment of the Federal District Court does not preclude this Court from further considering that question as to 1938 and 1939. 2. The judgment of a Federal District Court in an action between petitioner and a collector of internal revenue for recovery of income tax paid by petitioner for…
1Opinion of the Court
OPINION.
Tyson, Judge:
The main issue in both dockets is whether, for Federal income tax purposes, there was a valid partnership existing in the taxable years, with petitioner, his wife, and his children as partners therein. Incidental to that issue there is the further issue of whether the judgment of the United States District Court constitutes res judi-cata, or, as more properly stated -with reference to the situation here, estoppel by judgment as to the main issue.
We shall consider first the incidental issue.
That the principle of estoppel by judgment does not apply with res-spect to the…
2Cases cited17 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Lucas v. EarlSupreme Court of the United States · 1930
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Argo v. CommissionerUnited States Tax Court · 1944