Legal Opinion
Kamilche Company Simpson Redwood Co. v. United States
Court of Appeals for the Ninth Circuit
Decided May 8, 1995No. 93-15768PublishedCited by 34 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge.
In this federal corporate income tax refund case, we must decide whether judicial determination of ownership of one portion of real property collaterally estops the United States from challenging title to the entire property.
I
This case arises from a boundary dispute involving lands owned by the Simpson Redwood Company and the State of California. The disputed boundary runs in a diagonal, stair-step fashion from northwest to southeast through township 12 north, range 1 east (“township 12-1”) in Humboldt, California and divides land owned and logged by Simpson, to the…
2Cases cited9 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Phillips Petroleum Co. v. ShuttsSupreme Court of the United States · 1985
- Yamaha Corporation of America v. United States of AmericaCourt of Appeals for the D.C. Circuit · 1992
- Robi v. Five Platters, Inc.Court of Appeals for the Ninth Circuit · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Janell Howard v. City of Coos BayCourt of Appeals for the Ninth Circuit · 2017
- Resolution Trust Corporation v. Charles H. Keating, Jr., Resolution Trust Corporation v. Mary Elaine Keating Charles H. Keating, Jr.Court of Appeals for the Ninth Circuit · 1999
- 97 Cal. Daily Op. Serv. 926, 97 Daily Journal D.A.R. 1384 William A. Steen Harold Hedlund Timothy Sandis John Heindel Lawrence Wlezien Wilbur Lockman Norman Neste, as Trustees and Land Surveyors of California Trust, and the Consulting Engineers and Land Surveyors of California Health and Life Insurance Plan v. John Hancock Mutual Life Insurance Company Association Administrators and Consultants, Inc., William A. Steen v. John Hancock Mutual Life Insurance Company, and Association Administrators and Consultants, Inc. v. Robert Lemond James Wooten Daniel Ogden Milton Bell Robert Bennett David Lancaster, Trustees of the Texas Society of Architects Insurance Benefit Trust (Texas Trustees) Donald Melander Michael Wirtanen Arnold Lucke Robert Mayeron Thomas H. Stahl, Trustees of the Minnesota Society, American Institute of Architects Employee Benefits Trust ("Minnesota Trustees"), Third-Party-Defendants-AppelleesCourt of Appeals for the Third Circuit · 1997
- Grisham v. Philip Morris, Inc.District Court, C.D. California · 2009
- Steen v. John Hancock Mutual Life InsuranceCourt of Appeals for the Ninth Circuit · 1997
29 more not listed; retrieve them via the Exa API.