National Treasury Employees Union 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.

• recognizing that collateral estoppel, or issue preclusion, is an affirmative defense under Fed.R.Civ.P. 8(c) that is subject to waiver and forfeiture — and therefore holding, implicitly, that this defense is not an attack on the court’s subject-matter jurisdiction
• recognizing that collateral estoppel, or issue preclusion, is an affirmative defense under Fed. R. Civ. P. 8(c) that is subject to waiver and forfeiture—and therefore holding, implicitly, that this defense is not an attack on the court’s subject-matter jurisdiction
• finding collateral estoppel .applicable where, among other things, “the FOIA requests in the two actions .[were] identical except for the year”
• second FOIA suit seeking same documents but for years different from previous FOIA litigation barred by collateral estoppel
• collateral estoppel applied where “the FOIA requests in the two actions are identical except for the year involved”
• “Issue preclusion is an affirmative defense [which] may be expressly waived or forfeited through failure to raise it at a proper time.” (internal citations omitted)

Source: CourtListener parenthetical corpus (CC0).