Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue

How courts have described this case

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

• “Litigants have a right to expect that a change in judges will not mean going back to square one.”
• “[A] judgment final in the trial court may have collateral estoppel effect even though the loser has not exhausted his appellate remedies.”
• “[A] judgment final in the trial court may have collateral estoppel effect even though the loser has not exhausted his appellate remedies.”
• a trial court’s decision never binds an appellate court through the doctrine of law of the case
• “[A] judgment final in the trial court may have collateral estoppel effect even though the loser has not exhausted his appellate remedies.”
• “section 483 simply attaches federal tax consequences to a transaction defined by state law”

Source: CourtListener parenthetical corpus (CC0).