Chariot Plastics, Inc. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that “collateral estoppel appl[ies] once final judgment is entered in a case, even while an appeal from that judgment is pending.”
• “[R]es judicata and collateral estoppel apply once final judgment is entered in a case, even while an appeal from that judgment is pending.”
• “In cases of fraudulent returns, there is no limit on the time in which an assessment must be made.”
• “In cases of fraudulent returns, there is no limit on the time in which an assessment must be made.”

Source: CourtListener parenthetical corpus (CC0).