MCINTOSH

v.

WIGGINS ET AL., EXECUTORS, ET AL.

Citator

Cited By

• Trapp v. United States, 177 F.2d 1 (10th Cir. 1949)
  …enue v. Sunnen, 333 U.S. 591, 68 S.Ct. 715, 92 L.Ed. 898. But the doctrine of- estoppel by judgment is- to be applied narrowly in cases involving income taxes for different years. Gillespie v. Commissioner, 10 Cir., 151 F. 2d 903, certiorari denied, 328 U.S. 839, 66 S.Ct. 1014, 90 L.Ed. 1614; Pelham Hall Co. v. Hassett, 1 Cir., 147 F. 2d 63. [*5] Here, the taxpayer returned the income derived from the oil leases in Texas for the taxable year 1935 as community income of himself and wife. The division was dis…
• Buder v. Fiske, 174 F.2d 260 (8th Cir. 1949)
  …rs. Of the cited cases, only four have any connection with property in judicial control for administration and distribution. Those are the three cases involving the Liggett estate. McIntosh v. Wiggins, 354 Mo. 747, 191 S.W. 2d 637, certiorari denied 328 U.S. 839, 66 S.Ct. 1015, 90 L.Ed. 1614; Id., 356 Mo. 926, 204 S.W. 2d 770; Id, 8 Cir, 123 F. 2d 316, this Court, certiorari denied 315 U.S. 815, 62 S.Ct. 800, 86 L.Ed. 1213, and Southern Railway Co. v. Glenn’s Adm’r, 102 Va. 529, 46 S.E. 776. The three McIn…

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• Jones v. United States, 466 F.2d 131 (10th Cir. 1972)
  …toppel is strictly and sparingly applied in tax cases involving liability for different years. See Jones v. Trapp, 186 F. 2d 951, 953 (10th Cir. 1950); Gillespie v. Commissioner of Internal Revenue, 151 F. 2d 903, 906 (10th Cir. 1945), cert. denied, 328 U.S. 839, 66 S.Ct. 1014, 90 L.Ed. 1614. The doctrine is applicable only when an issue identical to that presented in the second case has been raised and fully adjudicated under identical and inseparable relevant facts in a prior action between the same parti…