Fairmont Aluminum Co. v. Commissioner
United States Tax Court
1. In a prior decision this Court concluded that the taxpayer's proof, consisting solely of stipulated facts, was insufficient to establish error in the determination of the Commissioner.
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1. In a prior decision this Court concluded that the taxpayer's proof, consisting solely of stipulated facts, was insufficient to establish error in the determination of the Commissioner. Held, the prior decision was a decision "on the merits" that can serve to preclude relitigation of the identical issues arising in a determination of the taxpayer's liability for a later year. 2. Held, further, the addition of a provision to the Judicial Code in 1951 relating to the admissibility of secondary evidence in all courts of the United States was not, in the circumstances of this case, such a…
1Opinion of the Court
Fairmont Aluminum Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fairmont Aluminum Co. v. Commissioner
Docket No. 40176
United States Tax Court
22 T.C. 1377; 1954 U.S. Tax Ct. LEXIS 89;
September 30, 1954, Filed September 30, 1954, Filed
Decision will be entered under Rule 50.
1. In a prior decision this Court concluded that the taxpayer's proof, consisting solely of stipulated facts, was insufficient to establish error in the determination of the Commissioner. Held, the prior decision was a decision "on the merits" that can serve to preclude relitigation of the identical…
2Cases cited51 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. International Building Co.Supreme Court of the United States · 1953
- United States v. MantonCourt of Appeals for the Second Circuit · 1938
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