Thomas Cusack Co. v. Commissioner

OPINION.

Murdock:

Counsel for the petitioner contended that the issue in the present case was res adjudicata, and in support of such contention he offered in evidence the entire proceeding before this Board in the case of Thomas Cusack Co., Docket No. 1987, in which proceeding our report was promulgated on February 17, 1926, and published in 3 B. T. A., p. 828. This offer wras objected to and the objection was sustained. We perceive no error in this ruling.

We have held on several occasions that our findings of fact in one proceeding may be offered in evidence in a subsequent proceeding in a…