Legal Opinion
Monteith Bros. v. United States
Court of Appeals for the Seventh Circuit
Decided April 19, 1944No. 8413PublishedCited by 16 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This is an action to recover excise tax paid to the defendant for the year 1940. The identical question as to liability was adjudicated in 1936 between the same parties under the same statute with respect to the same types of articles for the year 1932. The facts were stipulated and each party filed a motion for summary judgment. The court overruled defendant’s motion, sustained plaintiff’s motion, and rendered judgment for plaintiff. From those rulings the defendant appeals. The sole question presented is whether the former adjudication was res adjudicata as to the…
2Cases cited9 opinions
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1943
- Stoddard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Henricksen v. SewardCourt of Appeals for the Ninth Circuit · 1943
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- McDonald v. PadillaNew Mexico Supreme Court · 1948
- Corrigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
- Grandview Dairy, Inc. v. JonesCourt of Appeals for the Second Circuit · 1946
- Cory v. CommissionerCourt of Appeals for the Third Circuit · 1947
11 more not listed; retrieve them via the Exa API.