Res Judicata in Federal Tax Cases

Res Judicata in California

the principle of res judicata in international law

the legal system of any given society, whether national or international, requires that legal disputes between the parties must be finally concluded and settled. abiding by judgments made by international courts and prevention of contradictory judgments are related to international public order. variety of international courts, arbitration tribunals and commissions increases the possibility of ...

Federal Tax Arrears: Liquidity Problems, Federal Subsidies, or Regional Protection

The paper was prepared under the research program "Transforming Government in Economies in Transition" (GET) sponsored by the Ford Foundation (Grant No950-1503), project "Enterprise Financing and the Role of the Government". Earlier draft entitled: “Do Governors Protect Firms From Paying Federal Taxes?” We are very grateful to Ahmed Ahmedov, David Brown, Sergei Guriev, Evgeny Orlov, Elena Palts...

Res Judicata: the Shield Becomes a Sword. Prior Adjudication of Negligence Bars

A NUMBER of suits arising out of an airplane crash were instituted against the air line in diverse jurisdictions and in one such California action the defendant was adjudged negligent.' Thereafter, in United States v. United Air Lines, Inc.,2 the Nevada District Court held that the California adjudication estopped the air line from relitigating the negligence issue.3 In so holding, the court re...

Federal Tax Law Trumps Indian Canon

On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...