· 4/10/1970
Robert Neaderland v. Commissioner of Internal Revenue
Citations
- 424 F.2d 639
- 25 A.F.T.R.2d (RIA) 1003
- 1970 U.S. App. LEXIS 9833
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “Collateral estoppel is confined . . . to situations where the matter raised in the second suit is identical in all respects with that decided in the first proceeding and where the controlling facts and applicable legal rules remain unchanged.”
- \Collateral estoppel is confined ... to situations where the matter raised in the second suit is identical in all respects with that decided in the first proceeding and where the controlling facts and applicable legal rules remain unchanged.\ (emphasis added
Source: CourtListener parenthetical corpus (CC0).
Judges: Lumbard, Anderson, Dooling
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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