Opinion

Tait v. Western Maryland Ry. Co.

  • 62 F.2d 933
  • 12 A.F.T.R. (P-H) 82
  • 1933 U.S. Tax Cas. (CCH) 9060
  • 12 A.F.T.R. (RIA) 82
  • 1933 U.S. App. LEXIS 3883
Court
Court of Appeals for the Fourth Circuit
Filed
Jan 10, 1933
Status
Published
Author
Northcott
On the bench
Northcott, Parker, Soper
Cited by
14 cases
Authority
More cited than 16.1%

“[A] party bound by the judgment cannot escape its effects by producing a new argument or new evidence in a subsequent action in support of the proposition decided against him.”

How later courts described this case

  • “[A] party bound by the judgment cannot escape its effects by producing a new argument or new evidence in a subsequent action in support of the proposition decided against him.”

Written by the judges who cited it.

The opinion

NORTHCOTT, Circuit Judge.

I concur, for the reason that I feel myself bound by the former decision of a majority of this court in Western Maryland Railway Co. v. Commissioner, 33 F.(2d) 695 , in which ease I dissented.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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