Legal Opinion
Blackmon & Associates, Inc. v. United States
District Court, N.D. Texas
Decided January 26, 1976No. Civ. A. No. CA 4-75-213PublishedCited by 4 opinions
1Opinion of the Court
ORDER
MAHON, District Judge.
There is now before the Court Defendant’s Motion to Dismiss and Supplemental Motion to Dismiss on the grounds that the above-referenced action is barred by principles of res judicata and Section 7122 of the Internal Revenue Code due to the stipulation of dismissal with prejudice of a previous action entered in this Court.
*1265On October 26, 1971, this Court entered a Stipulation and Order of Dismissal in Blackmon & Associates, Inc. v. United States, No. CA 4-1466, which reflected a settlement of Plaintiff’s tax year ending February 29, 1968. Due to carrybacks of a…
2Cases cited7 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- United States v. C. C. Clark, Inc.Court of Appeals for the Fifth Circuit · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Daubón Belaval v. Secretario de HaciendaSupreme Court of Puerto Rico · 1977
- 1900 M Restaurant Associates, Inc. v. United States (In Re 1900 M Restaurant Associates, Inc.)District Court, District of Columbia · 2005
- Hartzog v. United StatesUnited States Court of Claims · 1984
- United States v. WynshawDistrict Court, S.D. New York · 1981