PARAMINO LUMBER CO. ET AL.

v.

MARSHALL, DEPUTY COMMISSIONER

Citator

Cited By (13 total)

• Scaife Co. v. Commissioner of Internal Revenue, 314 U.S. 459 (U.S. 1941)
  …enjoin the Collector from refusing to accept the amended return. The bill was dismissed by the District Court. Wm. B. Scaife & Sons Co. v. Driscoll, 18 F. Supp. 748. The Circuit Court of Appeals affirmed. 94 F. 2d 664. This Court denied cer-tiorari. 305 U. S. 603. Sec. 106 (a) of the Revenue Act of 1935, 49 Stat. 1014, 1019, provides: “There is hereby imposed upon the net income of every corporation for each income-tax taxable year ending after the close of the first year in respect of which it is taxable…
• Kaku Nagano v. Brownell, 212 F.2d 262 (7th Cir. 1954)
  …on successive appeals questions previously considered and decided. General Motors Acceptance Carp. v. Mid-West Chevrolet Co., 10 Cir., 74 F. 2d 386, 388; State of Kansas v. Occidental Life Insurance Co., 10 Cir., 95 F. 2d 935, 936, certiorari denied 305 U.S. 603, 59 S.Ct. 63, 83 L.Ed. 383; Midland Valley R. Co. v. Jones, 10 Cir., 115 F. 2d 508, 509; Wyant v. United States Fidelity & Guaranty Co., 4 Cir., 116 F. 2d 83, 85, cer-tiorari denied, Wyant v. Caldwell, 314 U.S. 610, 62 S.Ct. 57, 86 L.Ed. 490; United…
• Engelhardt v. Bell & Howell Co., 299 F.2d 480 (8th Cir. 1962)
  …le, became an adjudication on the merits. Such collateral attack is proscribed by an abundance of authority. Judge John Sanborn, speaking for this court in Guettel v. United States, 8 Cir., 1938, 95 F. 2d 229, 232, 118 A.L.R. 1060, certiorari denied 305 U.S. 603, 59 S.Ct. 64, 83 L.Ed. 383, said: “ * - * * The rule of res judicata is based upon that public policy which requires that a single controversy which is capable of being completely determined in one suit shall be ended by the judgment in that suit,…