Mathisen v. Commissioner
United States Tax Court
1. Partnership interest acquired with funds borrowed on petitioner's individual credit held, under Washington law, not to be community property but to give rise to income taxable to petitioner individually. E. C. Olson, 10 T. C. 458, followed. 2. Western Construction Co., 14 T. C. 453, affirmed per curiam (C. A. 9) 191 F. 2d 401, in which petitioner was not a party, held not to conclude petitioner's individual tax liability for the years there in issue.
1Opinion of the Court
OPINIOKT.
OppeR, Judge:
It cannot be questioned that petitioner was not, in terms, a party to the Western Construction Co. case1 upon which she relies for her plea of res judicata or estoppel by judgment. Identity of parties is a prerequisite to the success of that contention. American Range Lines, Inc., 17 T. C. 764, affirmed on this issue (C. A. 2) 200 F. 2d 844. Nor can she have been in privity with her father or any other individual party to the litigation, since her interest was not derived from him or anyone else on her own version of the facts. The remaining ground urged is that this was…
2Cases cited12 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. TowerSupreme Court of the United States · 1946
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
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3Cited by4 opinions
- Fine v. CommissionerUnited States Tax Court · 1989
- Feldman v. CommissionerUnited States Tax Court · 1990
- Mathisen v. CommissionerUnited States Tax Court · 1954
- WRAY v. COMMISSIONERUnited States Tax Court · 1978