JAMES

v.

UNITED STATES

Citator

Cited By

• Moir v. United States, 149 F.2d 455 (1st Cir. 1945)
  …explained merely on gen-' eral principles of res judicata. Merrill v. United States, D.C.N.Y., 1944, 55 F. Supp. 674; Warren Mfg. Co. v. Tait, D. C. Md.1932, 60 F. 2d 982; James v. United States, 1930, 38 F. 2d 140, 69 Ct.Cl. 215, certiorari denied 282 U.S. 856, 51 S.Ct. 32, [*460] 75 L.Ed. 758; see Bindley v. Heiner, D.C. Pa., 1930, 38 F. 2d 489. It is to be noted that, under Section 319(a), it is the filing of a petition in the Tax Court, rather than the decision of the Tax Court, which operates to depri…
• Miller v. Cincinnati, 317 F.2d 693 (6th Cir. 1963)
  …Baltimore & Ohio R. Co. v. Kast, 299 F. 419 (C.A.6, 1924) cert. denied, 266 U.S. 613, 45 S.Ct. 95, 69 L.Ed. 468; Didinger v. Pennsylvania R. Co., 39 F. 2d 798 (C.A. 6, 1930); Chesapeake & Ohio R. Co. v. Smith, 42 F. 2d 111 (C.A.6, 1930) cert. denied 282 U.S. 856, 51 S.Ct. 32, 75 L.Ed. 758; Lowery v. Hocking Valley R. Co., 60 F. 2d 78 (C.A.6, 1932); Carpenter v. Baltimore & Ohio R. Co., 109 F. 2d 375 (C.A.6, 1940); Nashville, C. & St. L. R. Co. v. York, 127 F. 2d 606 (C.A.6, 1942). See annotation 35 A.L.R.2d…