Southern Maryland Agricultural Ass'n v. United States

LARAMORE, Judge.

This is a suit for the refund of taxes allegedly illegally assessed against the plaintiff by the defendant for the year of 1950 in the amount of $71,641.64, plus interest thereon. The defendant has moved for a summary judgment on the grounds that the doctrine of collateral estoppel bars the plaintiff from maintaining this action, and that there is no genuine issue of fact as defendant has admitted all the material allegations contained in plaintiff’s petition with the exception of legal conclusions. There has already been a decision rendered against the plaintiff on the same…