MERCHANTS WAREHOUSE CO., INC.,

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (33 total)

• Kaspar Wire Works, Inc. v. Leco Eng'g & Mach., Inc., 575 F.2d 530 (5th Cir. 1978)
  …e on appeal from the declaratory action itself, they nonetheless anticipated the problem now facing this court; what res judicata effect to give the dismissal. . See discussion in Hyman v. Regenstein, 5 Cir. 1958, 258 F. 2d 502, cert. denied, 1959, 359 U.S. 913. 79 S.Ct. 589, 3 L.Ed.2d 575. See also Vestal, Res Judicata/Preclusion, 1969, V-7, et seq. . The classic statement of the difference between res judicata (claim preclusion) and collateral estoppel (issue preclusion) is Judge Learned Hand’s, in Irvi…
• Southmark Props. & St. Charles Ave., Inc. v. The Charles House Corp., 742 F.2d 862 (5th Cir. 1984)
  …his own admission had and exercised substantial control over the litigation on behalf of The Charles House Corporation, he is bound by the reorganization orders. See Drier at 200; Hyman v. Regenstein, 258 F. 2d 502, 512 (5th Cir.1958), cert. denied, 359 U.S. 913, 79 S.Ct. 589, 3 L.Ed.2d 575 (1959); IB Moore’s ¶ 0.411[6] at 47, 450, 110.411[10], Finally, we note that St. Charles Avenue, Inc., as Southmark’s successor in interest to the property, may assert whatever rights flowed to Southmark by way of the t…
• Verone Marin Fehlhaber v. Fehlhaber, 681 F.2d 1015 (5th Cir. 1982)
  …- U.S. -, 102 S.Ct. 1773, 72 L.Ed.2d 177 (1982); Compton v. Alton Steamship Co., 608 F. 2d 96, 106 (4th Cir. 1979); VTA, Inc. v. Airco, Inc., 597 F. 2d 220, 224-25 (10th Cir. 1979); O’Boyle v. Bevil, 259 F. 2d 506, 516 (5th Cir. 1958), cert. denied, 359 U.S. 913, 79 S.Ct. 590, 3 L.Ed.2d 576 (1959) (Cameron, J., concurring); Bass v. Hoagland, 172 F. 2d 205, 209 (5th Cir.), cert. denied, 338 U.S. 816, 70 S.Ct. 57, 94 L.Ed. 494 (1949) (“a judgment, whether in a civil or criminal case, reached without due proce…