THE EVERGREENS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (25 total)

• Dawson Chem. Co. v. Rohm & Haas Co., 448 U.S. 176 (U.S. 1980)
  …d, 335 U. S. 859 (1948); Chicago Pneumatic Tool Co. v. Hughes Tool Co., 61 F. Supp. 767, 769 (Del. 1945), aff’d, 156 F. 2d 981 (CA3), cert. denied, 329 U. S. 781 (1946); Landis Machinery Co. v. Chaso Tool Co., 141 F. 2d 800, 801 (CA6), cert. denied, 323 U. S. 720 (1944); Master Metal Strip Service, Inc. v. Protex Weatherstrip Mfg. Co., 75 USPQ 32, 34-35 (ND Ill. 1947); and Stroco Products, Inc. v. Mullenbach, 67 USPQ 168, 170 (SD Cal. 1944). The House and Senate Committee Reports in their significant parts…
• Winters v. Abe Lavine, 574 F.2d 46 (2d Cir. 1978)
  …on is that the rule of collateral estoppel can be applied only if the issue sought to be precluded in the later suit is relative to that suit, an issue of “ultimate,” The Evergreens v. Nunan, 141 F. 2d 927, 928 (2d Cir.) (L. Hand, J.), cert. denied, 323 U.S. 720, 65 S.Ct. 49, 89 L.Ed. 579 (1944) (“those facts, upon whose combined occurrence the law raises the duty, or the right, in question”), fact or mixed fact and law rather than merely one of “evidentiary” or “mediate,” id. (“fact, from whose existence m…
• Ottomano v. United States, 468 F.2d 269 (1st Cir. 1972)
  …factual issue was necessarily determined in a previous litigation. In re Potts, 142 F. 2d 883, 889 (6th Cir. 1944), cert. denied, 324 U.S. 868, 65 S.Ct. 910, 89 L.Ed. 1423 (1945); The Evergreens v. Nunan, 141 F. 2d 927, 928 (2d Cir.), cert. denied, 323 U.S. 720, 65 S.Ct. 49, 89 L.Ed. 579 (1944); National Lead Co. v. Nulsen, 131 F. 2d 51, 57 (8th Cir. 1942), cert. denied, 318 U.S. 758, 63 S.Ct. 533, 87 L.Ed. 1131 (1943). See United States v. Kramer, 289 F. 2d 909, 913-916 (2d Cir. 1961). In Ashe v. Swen…