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Commissioner v. Sunnen, 333 U.S. 591 (1948), was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of federal tax liability. This was important because a single controversial circumstance may have a ...


Nov 13, 2003 ... Case opinion for US 5th Circuit COOK v. COMMISSIONER OF THE INTERNAL REVENUE SERVICE. Read the Court's full decision on FindLaw.


07-40051. USA v. Phelps, Doc No. 67 (memorandum and order) Pages: 4, Chief District Judge Julie A Robinson. 12/10/2013, Civil Case No. 13-1114. Meuli v. Internal Revenue Service, Commissioner of, Doc No. 43 (memorandum and order) Pages: 9, District Judge J. Thomas Marten. 12/10/2013, Civil Case No. 13- 2080