Legal Opinion

United States v. Howell F. Burch

Court of Appeals for the Fifth Circuit

Decided August 24, 1961No. 18679_1PublishedCited by 35 opinions

1Opinion of the Court

JOHN R. BROWN, Circuit Judge.

This case involving the seizure and condemnation of property allegedly used in the manufacture of illicit whiskey raises one primary question for our consideration. That is whether an earlier acquittal of Burch in a criminal prosecution involving possession of the same property made the subject of this libel of forfeiture operates as a bar to the present action on principles of res judicata, or more properly collateral estoppel. Consideration of this question, though, branches into two distinct inquiries. First, whether the fact that the criminal prosecution was…

2Cases cited29 opinions

  1. Helvering v. MitchellSupreme Court of the United States · 1938
  2. United States Ex Rel. Marcus v. HessSupreme Court of the United States · 1943
  3. Sealfon v. United StatesSupreme Court of the United States · 1948
  4. United States v. International Building Co.Supreme Court of the United States · 1953
  5. United States v. National Ass'n of Real Estate BoardsSupreme Court of the United States · 1950

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3Cited by35 opinions

  1. Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
  2. Gresham Park Community Organization, Simon E. Parker, MacY B. Lee and Calvin E. Sims v. Gary Howell D/B/A Southeast Package Number TwoCourt of Appeals for the Fifth Circuit · 1981
  3. Fox v. CommissionerUnited States Tax Court · 1974
  4. Exhibitors Poster Exchange, Inc. v. National Screen Service CorporationCourt of Appeals for the Fifth Circuit · 1970
  5. Agricultural Transportation Association of Texas v. Wilbur C. KingCourt of Appeals for the Fifth Circuit · 1965

30 more not listed; retrieve them via the Exa API.

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