Commissioner v. Sunnen
id:
commissioner-v-sunnen-248-13090391
title:
Commissioner v. Sunnen
text:
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 bearing on income tax liability for several years. Res judicata, as part of the doctrine of judicial finality, protects a taxpayer's tax liability for a given year once the taxpayer w
brand slug:
wiki
category slug:
encyclopedia
description:
1948 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Sunnen
date created:
date modified:
2023-09-13T02:00:56Z
main entity:
{"identifier":"Q5152864","url":"https://www.wikidata.org/entity/Q5152864"}
image:
fields total:
13
integrity:
14