In Re Clayton Baker Sally I. Baker, Debtors. Clayton Baker Sally I. Baker v. Internal Revenue Service

How courts have described this case

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

• \A matter is adjudicated when a judgment of a court of competent jurisdiction has been decreed.\
• “A matter is adjudicated when a judgment of a court of competent jurisdiction has been decreed.”
• “For res judicata purposes, an agreed or stipulated judgment is a judgment on the merits.”
• “A case not tried on the merits can nonetheless be ‘adjudicated’ within the meaning of [11 U.S.C. § 505(a)(2)(A)].”
• \Section 505(a)(2)(A) is a jurisdictional statute that 23 deprives bankruptcy courts of authority to decide a category of claims.\
• “Under th[e] doctrine [of res judicata], a final judgment on the merits of an action precludes the parties from relit-igating issues that were or could have been raised in that action.”

Source: CourtListener parenthetical corpus (CC0).