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- Commissioner_v._Sunnen abstract "Commissioner v. Sunnen, 333 U.S. 591 (1948), was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of federal tax liability. This was important because a single controversial circumstance may have a bearing on income tax liability for several years. Res judicata, as part of the doctrine of judicial finality, protects a taxpayer's tax liability for a given year once the taxpayer wins a judgment in court. The judgment is not only controlling with regard to the issues litigated, but also any issues that could have been raised which would have affected the determination of tax liability for the year. But of course, a single controversial circumstance may have a bearing on income tax liability for several years, and if a judgment fixes liability for one of the years, res judicata only forecloses the reopening of that year's liability. But the related doctrine of collateral estoppel prevents relitigation of issues that were in fact raised and decided in the earlier litigation, even when they arise in a new cause of action, such as a dispute as to liability for a later year.However, the Supreme Court said that collateral estoppel in determinations of tax liability "must be confined to situations where the matter raised in the second suit is identical in all respects with that decided in the first proceeding and where the controlling facts and applicable legal rules remain unchanged."".
- Commissioner_v._Sunnen wikiPageExternalLink case.html.
- Commissioner_v._Sunnen wikiPageID "26214255".
- Commissioner_v._Sunnen wikiPageRevisionID "478019457".
- Commissioner_v._Sunnen arguedate "--12-17".
- Commissioner_v._Sunnen argueyear "1947".
- Commissioner_v._Sunnen case "Commissioner v. Sunnen, 333 U.S. 591".
- Commissioner_v._Sunnen citation "68".
- Commissioner_v._Sunnen decidedate "--04-05".
- Commissioner_v._Sunnen decideyear "1948".
- Commissioner_v._Sunnen fullname "Commissioner of Internal Revenue v. Sunnen".
- Commissioner_v._Sunnen hasPhotoCollection Commissioner_v._Sunnen.
- Commissioner_v._Sunnen holding "The general rule of res judicata applies to tax proceedings involving the same claim and the same tax year, while the doctrine of collateral estoppel, which is a narrower version of the res judicata rule, applies to tax proceedings involving similar or unlike claims and different tax years.".
- Commissioner_v._Sunnen joinmajority "unanimous".
- Commissioner_v._Sunnen justia case.html.
- Commissioner_v._Sunnen litigants "Commissioner v. Sunnen".
- Commissioner_v._Sunnen majority "J. Murphy".
- Commissioner_v._Sunnen scotus "1946".
- Commissioner_v._Sunnen subsequent "Cert to the United States Court of Appeals for the Fourth Circuit".
- Commissioner_v._Sunnen uspage "591".
- Commissioner_v._Sunnen usvol "333".
- Commissioner_v._Sunnen subject Category:1948_in_United_States_case_law.
- Commissioner_v._Sunnen subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Sunnen subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Sunnen type Case.
- Commissioner_v._Sunnen type LegalCase.
- Commissioner_v._Sunnen type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Sunnen type UnitOfWork.
- Commissioner_v._Sunnen type Event.
- Commissioner_v._Sunnen type Situation.
- Commissioner_v._Sunnen comment "Commissioner v. Sunnen, 333 U.S. 591 (1948), was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of federal tax liability. This was important because a single controversial circumstance may have a bearing on income tax liability for several years.".
- Commissioner_v._Sunnen label "Commissioner v. Sunnen".
- Commissioner_v._Sunnen sameAs m.0b76fgb.
- Commissioner_v._Sunnen sameAs Q5152864.
- Commissioner_v._Sunnen sameAs Q5152864.
- Commissioner_v._Sunnen wasDerivedFrom Commissioner_v._Sunnen?oldid=478019457.
- Commissioner_v._Sunnen isPrimaryTopicOf Commissioner_v._Sunnen.
- Commissioner_v._Sunnen name "Commissioner of Internal Revenue v. Sunnen".