Johnson v. Commissioner
United States Tax Court
1. Held, that the decision redetermining income tax deficiency in a former proceeding between the same parties for prior taxable years is not res judicata of the present proceeding, since the causes of action of the two proceedings are different and the decision in the former did not determine the issues of the present proceeding. 2. Held, (a) that rents, issues, and profits from lands in Texas, whether the separate property of petitioner or community property, fall into the…
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1. Held, that the decision redetermining income tax deficiency in a former proceeding between the same parties for prior taxable years is not res judicata of the present proceeding, since the causes of action of the two proceedings are different and the decision in the former did not determine the issues of the present proceeding. 2. Held, (a) that rents, issues, and profits from lands in Texas, whether the separate property of petitioner or community property, fall into the community; (b) that the ownership of rents, issues, and profits from lands in New Mexico is of the same character as…
1Opinion of the Court
OPINION.
Hill, Judge:
Issue 1. — The first issue for our decision is whether the • doctrine of res judicata concludes the petitioner from litigating the question here involved because of an adjudication in a prior proceeding. The respondent has affirmatively pleaded res judicata and at the hearing moved for judgment on that ground. We reserved our ruling upon his motion at that time. Bespondent also objected to the introduction of any evidence upon the ground that petitioner was “precluded from proceeding by the doctrine of res judicata.” We •also reserved our ruling on that objection.
The issue…
2Cases cited12 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- McCutchen v. PurintonTexas Supreme Court · 1892
- Logan v. LoganCourt of Appeals of Texas · 1937
- Taylor v. Suloch Oil Co.Court of Appeals of Texas · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- SoRelle v. CommissionerUnited States Tax Court · 1954
- McFaddin v. CommissionerUnited States Tax Court · 1943
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Fleming v. CommissionerUnited States Tax Court · 1944
- Allen v. CommissionerUnited States Tax Court · 1954
16 more not listed; retrieve them via the Exa API.