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Collateral estoppel (CE), known in modern terminology as issue preclusion, is a common law estoppel doctrine that prevents a person from relitigating an issue. One summary is that, "once a court has decided an issue of fact or law necessary to its judgment, that decision ... preclude[s] relitigation of the issue in a suit on a different cause of action involving a party to the first case". [1]
Estoppel is a judicial device whereby a court may prevent or "estop" a person from making assertions or from going back on their word. The person barred from doing so is said to be "estopped". The person barred from doing so is said to be "estopped".
Case history; Prior: Sunnen v. Commissioner, 161 F.2d 171 (8th Cir. 1947): Holding; The general rule of res judicata applies to tax proceedings involving the same claim and the same tax year, while the doctrine of collateral estoppel, which is a narrower version of the res judicata rule, applies to tax proceedings involving similar or unlike claims and different tax years.
The doctrine of direct estoppel prevents a party to litigation from relitigating an issue that was decided against that party. [1] Direct estoppel and collateral estoppel are part of the larger doctrine of issue preclusion. [2] Issue preclusion means that a party cannot litigate the same issue in a subsequent action. [3]
Ashe v. Swenson, 397 U.S. 436 (1970), was a decision by the United States Supreme Court, which held that "when an issue of ultimate fact has once been determined by a valid and final judgment, that issue cannot again be litigated between the same parties in any future lawsuit."
Judicial estoppel is a doctrine that may apply in matters involving closed bankruptcies, wherein the former debtor attempts to lay claim to an asset that was not disclosed on the bankruptcy schedules. In an early U.S. articulation of the doctrine, the United States Supreme Court, in First National Bank of Jacksboro v.
United States v. Throckmorton (98 U.S. 61) is an 1878 decision of the U.S. Supreme Court on civil procedure, specifically res judicata, in cases heard at equity.A unanimous Court affirmed an appeal of a decision by the District Court for California upholding a Mexican-era land claim, holding that collateral estoppel bars untimely motions to set aside the verdict where the purportedly ...
Estoppel forms part of the rules of equity, which were originally administered in the Chancery courts. Estoppel in English law is a doctrine that may be used in certain situations to prevent a person from relying upon certain rights, or upon a set of facts (e.g. words said or actions performed) which is different from an earlier set of facts.