Rockwood v. Federal Bureau of Prisons

How courts have described this case

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

• explaining that for collateral estoppel to apply, “the parties must actually have litigated the issues, and the resolution of these issues must have been essential to the prior decision”
• finding that res judicata did not bar deficiency proceeding because bankruptcy court did not inquire into merits of debtor’s tax liability in process of confirming plan of reorganization or otherwise consider tax liability in bankruptcy case
• “Without a final judgment on the merits, res judicata cannot apply.”

Source: CourtListener parenthetical corpus (CC0).