WILSON CYPRESS CO.

v.

ATLANTIC COAST LINE RAILROAD CO.

Citator

Cited By

• Acree v. AIR Line Pilots Ass'n, 390 F.2d 199 (5th Cir. 1968)
  …bstance of the action that counts. “What is important and determinative now as to the identity of causes of action, is not identity of form, but of grounds.” Wilson Cypress Co. v. Atlantic Coast Line R. Co., 5 Cir., 109 F. 2d 623, 627, cert. denied, 310 U.S. 653, 60 S.Ct. 1101, 84 L.Ed. 1418 (1940). In deciding whether the substances of two actions are for res judicata purposes the same, various tests have been advanced: Is the same right infringed by the same wrong? Would a different judgment obtained in…
• Putoma Corp. v. Commissioner OF Internal Revenue, 601 F.2d 734 (5th Cir. 1979)
  …. The Eighth Circuit interpreted the regulation somewhat more narrowly, concluding that only principal, not accrued interest, was shielded from tax impact on the corporation. Helvering v. Jane Holding Corp., 8 Cir. 1940, 109 F. 2d 933, cert. denied, 310 U.S. 653, 60 S.Ct. 1102, 84 L.Ed. 1418 (dictum). In 1938 the Commissioner altered the regulation to make clear that the interest portion of a cancelled corporate debt was taxable to the extent of any prior tax benefit to the corporation. See Rev.Rul. 73-432…
• Hanson v. Hunt OIL Co., 505 F.2d 1237 (8th Cir. 1974)
  …d). See Williamson v. Columbia Gas & Electric Corp., 186 F. 2d 464, 469-470 (3d Cir. 1950), cert. denied, 341 U.S. 921, 71 S.Ct. 743, 95 L.Ed. 1355 (1951); Wilson Cypress Co. v. Atlantic Coast Line R. R., 109 F. 2d 623, 627 (5th Cir.), cert. denied, 310 U.S. 653, 60 S.Ct. 1101, 84 L.Ed. 1418 (1940). We agree with this broad approach and believe that insofar as Hanson’s complaint and offer of proof sought to relitigate matters concerning interpretation of the letter agreement and performance by Hunt under t…