 | United States. Tax Court - 1992 - 764 стор.
...issue the adversary previously litigated unsuccessfully in a different action. In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action, not what might have been thus litigated and determined. Only... | |
 | United States. Tax Court - 1977 - 1096 стор.
...1933, 1938, and 1939, were res judicata of the basis for depreciation. The Supreme Court, noting that the inquiry must always be as to the point or question actually litigated and determined in the original action, concluded that the previous judgments were res judicata for... | |
 | United States. Tax Court - 1992 - 786 стор.
...issue the adversary previously litigated unsuccessfully in a different action. In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action, not what might have been thus litigated and determined. Only... | |
 | Rainer Krause - 1994 - 330 стор.
...(1979); zusammenfassend Cromwell v. County of Sac, 94 US 351, 353 (1876): „In all cases, therefore, where it is sought to apply the estoppel of a judgment...inquiry must always be as to the point or question already litigated and determined in the original action, not what might have been thus litigated and... | |
 | 1906 - 498 стор.
...controverted, upon the determination of which the finding or verdict was rendered. In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action ; not what might have been thus litigated and determined. Only... | |
 | Illinois. Appellate Court, Martin L. Newell, Mason Harder Newell, Walter Clyde Jones, Keene Harwood Addington, James Christopher Cahill, Basil Jones, James Max Henderson, Ray Smith - 1914 - 720 стор.
...controverted, upon the determination of which the finding or verdict was rendered. In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action, not what might have been thus litigated and determined. Only... | |
 | Australia. High Court - 1921 - 690 стор.
...the Supreme Court of the United States in Cromwell v. Sac County (7) : — " In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action ; not what might have been thus litigated and determined. Only... | |
 | Missouri. Courts of Appeals - 1915 - 840 стор.
...controverted, upon the determination of which the finding or verdict was rendered. In all cases, therefore, where it is sought to apply the estoppel of a judgment...be as to the point or question actually litigated and determined in the original action, not what might have been thus litigated and determined. Only... | |
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... But where the second action between the same parties is upon a different claim or demand, the judgment in the prior action operates as an estoppel only as to those matters in issue or points controverted, upon the determination of which the finding... 
