Portage Silica Co. v. Commissioner
United States Board of Tax Appeals
In a prior proceeding between the same parties involving tax liability for 1918, the fair market value at March 1, 1913, of petitioner's mineral deposit was finally determined. Held, in the present proceedings, involving the identical issue of fact, the former determination is res judicata and conclusive. Tait v. Western Marhland Ry. Co.,289 U.S. 620.
1Opinion of the Court
PORTAGE SILICA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Portage Silica Co. v. Commissioner
Docket Nos. 21904, 25445, 33691, 40846, 45801, 49885, 66438.
United States Board of Tax Appeals
29 B.T.A. 881; 1934 BTA LEXIS 1473;
January 23, 1934, Promulgated
In a prior proceeding between the same parties involving tax liability for 1918, the fair market value at March 1, 1913, of petitioner's mineral deposit was finally determined. Held, in the present proceedings, involving the identical issue of fact, the former determination is res judicata and conclusive. Tait v. Western…
2Cases cited7 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- 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
- United States v. MoserSupreme Court of the United States · 1924
- Leininger v. CommissionerUnited States Board of Tax Appeals · 1934
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