Sailors Bros. Co. v. Commissioner

How courts have described this case

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

• requiring party asserting collateral estoppel to prove four elements, including that the identical issue was already presented in an earlier proceeding and ended with a judgment on the merits
• “[D]isparity of relief may be so great that a party would be unlikely to have vigorously litigated the crucial issues in the first forum and so it would be unfair to preclude relitigation of the issues in a second forum.”
• setting forth elements of collateral estoppel under Washington law
• setting forth elements of issue preclusion under Washington law

Source: CourtListener parenthetical corpus (CC0).