all applying collateral estoppel even though different tax years were involved
How later courts described this case
- all applying collateral estoppel even though different tax years were involved
Written by the judges who cited it.
The opinion
LARAMORE, Judge
(concurring in the result):
I concur in the result reached by Judge Whitaker in his opinion, since I believe that, on the merits, this case is controlled by the first Hercules Powder case, supra. I adhere to my original belief that the General Electric case, supra, was erroneously decided.