United States v. Birnie Davenport, Gordon E. Davenport

How courts have described this case

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

• stating that res judicata applies to preclude parties “from litigating matters arising from the same nucleus of operative facts that were or could have been raised in the previous proceeding”
• stating that res judicata applies to preclude parties \from litigating matters arising from the same nucleus of operative facts that were or could have been raised in the previous proceeding\
• explaining that determining the value of the stock was “a fundamental part of calculating the tax due” and that “[t]he tax court’s determinations of the value of the stock and the tax due are not separable”
• finding the operative facts in two cases identical because they were based on the same transactions and events
• finding the operative facts in two cases identical because they were based on the same transactions and events

Source: CourtListener parenthetical corpus (CC0).