BROWN

v.

HARDIN ET AL.

Citator

Cited By

• Aqua BAR & Lounge, Inc. v. United States Dep't OF Treas. Internal Revenue Serv. & Joseph B. Saltz, 539 F.2d 935 (3d Cir. 1976)
  …liability. Three of the four courts which have recently confronted the same issue now before us have recognized these distinctions and permitted the taxpayer to bring suit under § 2410. Popp v. Eberlien, 409 F. 2d 309 (7th Cir. 1969), cert. denied, 396 U.S. 909, 90 S.Ct. 222, 24 L.Ed.2d 185 (1969); Little River Farms, Inc. v. United States, supra; Yancelli v. Nash, supra. Not only are we unpersuaded by the government’s arguments for prohibiting a taxpayer from bringing a properly limited suit against the…

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• Murray v. United States, 686 F.2d 1320 (8th Cir. 1982)
  …e Service, 539 F. 2d 935, 938-40 (3d Cir. 1976) (Section 2410 constitutes waiver of sovereign immunity so long as plaintiff refrains from contesting merits of underlying tax assessment); Popp v. Eberlein, 409 F. 2d 309, 312 (7th Cir.), cert. denied, 396 U.S. 909, 90 S.Ct. 222, 24 L.Ed.2d 185 (1969); United States v. Coson, 286 F. 2d 453 (9th Cir. 1961); Yannicelli v. Nash, 354 F.Supp. 143, 150-51 (D.N.J.1972); Little River Farms, Inc. v. United States, 328 F.Supp. 476, 479 (N.D.Ga.1971). Compare United Sand…
• Chisholm v. Def. Logistics Agency & Merit Sys. Prot. Bd., 656 F.2d 42 (3d Cir. 1981)
  …proceeding may be developed. Basista v. Weir, 340 F. 2d at 82. This could include, for example, testimony about the earlier case by the magistrate, the court reporter, or witnesses. See Popp v. Eberlein, 409 F. 2d 309, 310 (7th Cir.), cert. denied, 396 U.S. 909, 90 S.Ct. 222, 24 L.Ed.2d 185 (1969); F. James & G. Hazard, Civil Procedure § 11.17, at 567 (2d ed. 1977). Thus, we conclude that while the Board is entitled to rely on the doctrine of collateral estoppel, its use of that doctrine must follow proced…