Legal Opinion
Joe Boone and Mary Alice Boone v. Jerome Kurtz, Commissioner of Internal Revenue and David C. Loesel
Court of Appeals for the Fifth Circuit
Decided May 23, 1980No. 79-2822PublishedCited by 95 opinions
1Per curiam
Joe and Mary Alice Boone filed a complaint alleging violations of their Fourth and Fifth Amendment rights in the procedure followed by defendants in assessing an income tax deficiency.
Several months earlier, they had filed a complaint which they concede was “almost identical” to the one before the district court. The court dismissed the earlier complaint for lack of jurisdiction, and the order of dismissal was not appealed.
The prior “almost identical” complaint having been dismissed for lack of jurisdiction, the district court dismissed this complaint under the doctrine of res judicata.
The…
2Cases cited7 opinions
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Durfee v. DukeSupreme Court of the United States · 1963
- Michael N. Mervin v. Federal Trade CommissionCourt of Appeals for the D.C. Circuit · 1978
- Fed. Sec. L. Rep. P 96,044 Sandra Lee Simmons Shaw v. Merritt-Chapman & Scott Corp.Court of Appeals for the Sixth Circuit · 1977
- W. E. Hedger Transp. Corp. v. Ira S. Bushey & Sons, Inc.Court of Appeals for the Second Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Gaf Corporation v. United States of America. Keene Corporation v. United States of America. Eagle-Picher Industries, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1987
- W. Eugene Scott v. Edward L. Kuhlmann, Etc.Court of Appeals for the Ninth Circuit · 1984
- Mowbray v. Cameron County, TXCourt of Appeals for the Fifth Circuit · 2001
- Jack W. McClain v. Gilbert Apodaca, Kent Rogers, Coronado Financial Corporation and Audio Security, Inc., Edward M. Link and Carl F. AgrenCourt of Appeals for the Ninth Circuit · 1986
- Bunker Ramo Corporation, a Delaware Corporation v. United Business Forms, Inc., an Illinois Corporation, and Edward M. Reif, and Marvin H. CywanCourt of Appeals for the Seventh Circuit · 1983
90 more not listed; retrieve them via the Exa API.