Gammill v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent moved for summary judgment on the ground that petitioners were collaterally estopped from litigating respondent's determination of deficiencies for the taxable years 1964 through 1969. Held: Respondent's motions will be granted because petitioners are collaterally estopped by a prior judgment from litigating the same issues decided for prior taxable years.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent moved for summary judgment on the ground that petitioners were collaterally estopped from litigating respondent's determination of deficiencies for the taxable years 1964 through 1969. Held: Respondent's motions will be granted because petitioners are collaterally estopped by a prior judgment from litigating the same issues decided for prior taxable years. There has been no change in legal climate and no change in the controlling facts subsequent to the prior judgment.
1Opinion of the Court
Stewart Gammill III and Lynn C. Gammill, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Gammill v. Commissioner
Docket Nos. 1841-70, 1844-70, 6024-72
United States Tax Court
62 T.C. 607; 1974 U.S. Tax Ct. LEXIS 62; 62 T.C. No. 70;
August 13, 1974, Filed
Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent moved for summary judgment on the ground that petitioners were collaterally estopped from litigating respondent's determination of deficiencies for the taxable years 1964 through 1969. Held: Respondent's motions will be granted because petitioners are…
2Cases cited40 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
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