| United States. Department of the Treasury - 1935 - 1448 pages
...doctrine of res judicata or estoppel by judgment is that both parties have had their day in court, and that a right, question, or fact, distinctly put in...subsequent suit between the same parties or their privies. Johannessen v. United States, 225 US 227, 56 L. ed. 1066. In the case now before us it is true that... | |
| United States. Court of Customs and Patent Appeals - 1950 - 632 pages
...of which, together with the court's findings, is attached to the stipulation hereinbefore described. A right, question or fact distinctly put in issue...jurisdiction as a ground of recovery cannot be disputed but must be taken as conclusively established in a subsequent suit between the same parties, even if... | |
| United States. Court of Customs and Patent Appeals - 1946 - 648 pages
...Smithern Pacific Railroad Company v. United States, 168 US 1, at pages 48 and 49, to the following effect: The general principle announced in numerous cases is that a right, question or fact distinctly put iu issue and directly determined by a court of competent jurisdiction, as a ground of recovery, cannot... | |
| United States. Tax Court - 1981 - 1236 pages
...common-law adjudication, embodied in the related doctrines of collateral estoppel and res judicata, is that a "right, question or fact distinctly put...directly determined by a court of competent jurisdiction . . . cannot be disputed in a subsequent suit between the same parties or their privies . . .." Southern... | |
| United States. Tax Court - 1950 - 1144 pages
...courts of justice and the objects for which they are established, that a question of fact or of law distinctly put in issue and directly determined by a court of competent jurisdiction cannot afterwards be disputed between the same parties. Southern Pacific Railroad v. United States,... | |
| United States. Tax Court - 1981 - 1252 pages
...common-law adjudication, embodied in the related doctrines of collateral estoppel and res judicata, is that a "right, question or fact distinctly put...directly determined by a court of competent jurisdiction ... cannot be disputed in a subsequent suit between the same parties or their privies ...." Southern... | |
| Philippines. Supreme Court - 1919 - 1194 pages
...sufficiently broad to cover the case at bar. It is well settled that a right, question or fact definitely put in issue and directly determined by a court of...competent jurisdiction, as a ground of recovery, cannot be discussed in a subsequent suit between the same parties or their privies; United States vs. Soliman.... | |
| 1927 - 1138 pages
...18, 27, 42 L. Ed. 355], 'that a right, question or fact distinctly put in issue 286 IS F.(2d) 287 287 and directly determined by a court of competent jurisdiction,...between the same parties or their privies.' " And then it was said : "Sound reason, as we think, constrains us to deny to a certificate of naturalization,... | |
| 1926 - 1110 pages
...need of the defense of the terms presented, would have been decided doctrine of res adjudica ta. [1] A right question or fact, distinctly put in issue, and directly determined by a likewise adversely to the appellants. Be that as it may, the issue here raised, namely, the art consisting... | |
| Vincent Coussirat-Coustère, Pierre Michel Eissemann - 1989 - 1048 pages
...not address that particular question. The passage quoted by Professor Reisman at p. 60 of his Opinion ("The general principle, announced in numerous cases...right, question, or fact distinctly put in issue and distinctly determined by a court of competent jurisdiction as a ground of recovery, cannot be disputed")... | |
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