Legal Opinion
J. E. Bernard & Co. v. United States
United States Customs Court
Decided March 29, 1971No. R.D. 11739; Reappraisement R65/22938PublishedCited by 13 opinions
1Opinion of the Court
MALETZ, Judge:
This case presents the issue — not previously decided — as to whether the doctrine of collateral estoppel is applicable in reappraisement litigation in this court.
Collateral estoppel, it is to be noted, is an aspect of res judicata. 1 As explained in Commissioner of Internal Revenue v. Sunnen, 333 U.S. 591, 597-598, 68 S.Ct. 715, 92 L.Ed. 898 (1948): “The general rule of res judicata applies to repetitious suits involving the same cause of action. It rests upon considerations of economy of judicial time and public policy favoring the establishment of certainty in legal…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Heiser v. WoodruffSupreme Court of the United States · 1946
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lynne Carol Fashions, Inc., a Pennsylvania Corporation v. Cranston Print Works Co., IncCourt of Appeals for the Third Circuit · 1972
- Schott Optical Glass, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Heartland By-Products, Inc. v. United StatesUnited States Court of International Trade · 2002
- Schott Optical Glass, Inc. v. United StatesUnited States Court of International Trade · 1984
- Nichols & Co. v. United StatesCourt of Customs and Patent Appeals · 1978
8 more not listed; retrieve them via the Exa API.