BERETTA

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• McCORD v. Bailey, 636 F.2d 606 (D.C. Cir. 1980)
  …so far as to describe the doctrine as dangerous, in that it could result in “utter disaster” as a result of a “trivial controversy,” subjecting litigants to “extravagant hazards.” The Evergreens v. Nunan, 141 F. 2d 927, 929 (2d Cir.), cert. denied, 323 U.S. 720, 65 S.Ct. 49, 89 L.Ed. 579 (1944) (Learned Hand, J.). Traditionally, courts relied on a variety of approaches to avoid the necessity of holding a litigant bound when to do so would be unfair or unwise under the circumstances.4 [*620] These analyses…
• ST. Lo Const. Co., Inc. v. Koenigsberger, 174 F.2d 25 (D.C. Cir. 1949)
  …. County of Sac, 1877, 94 U.S. 351, 24 L. Ed. 195; Brown v. Brown, 1941, 74 App. D.C. 309, 122 F. 2d 219; The Evergreens v. Numan, 2 Cir., 1944, 141 F. 2d 927, 152 A.L.R. 1187, certiorari denied, Evergreens v. Commissioner of Internal Revenue, 1944, 323 U.S. 720, 65 S.Ct. 49, 89 [*27] L.Ed. 579; Henderson v. United States Radiator Corporation, 10 Cir., 1935, 78 F. 2d 674. See also Moschzisker, Res Judicata, 38 Yale L.J. 299 (1929); 2 Freeman, Judgments §§ 627, 674-677, 5th ed. 1925; Scott, Collateral Estopp…
• Thalia Kelly Considine and Charles Ray Considine v. The United States, 645 F.2d 925 (Ct. Cl. 1981)
  …for 1967, Consi-dine reported a contribution deduction to Tabor Academy of $3,028.21 although he knew and believed that he was not entitled to that deduction in any amount. . In The Evergreens v. Nunan, 141 F. 2d 927, 928 (2nd Cir.), cert. denied, 323 U.S. 720, 65 S.Ct. 49, 89 L.Ed. 579 (1944), Learned Hand defined an “ultimate” fact as “one of those facts, upon whose combined occurrence the law raises the duty, or the right, in question” and a “mediate datum” as “a fact, from whose existence may be ratio…