Merchants Warehouse Co. v. Comm'r, 359 U.S. 913 (1959). · Go Syfert
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Merchants Warehouse Co. v. Comm'r, 359 U.S. 913 (1959). Cases Citing This Book View Copy Cite
“collateral estoppel by judgment is applicable only when it is evident from the pleadings and record that determination of the fact in question was necessary to the final judgment and it was foreseeable that the fact would be of importance in possible future litigation.”
59 citation events (1 in the last 25 years) across 21 distinct courts.
Strongest positive: Ammex, Inc. v. United States (cit, 2002-02-22)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 11 distinct citers. How cited ↗
examined Cited as authority (quoted) Ammex, Inc. v. United States
Ct. Intl. Trade · 2002 · signal: see also · quote attribution · 1 verbatim quote · confidence low
collateral estoppel by judgment is applicable only when it is evident from the pleadings and record that determination of the fact in question was necessary to the final judgment and it was foreseeable that the fact would be of importance in possible future litigation.
cited Cited "see" Julien Andre Sasportes v. M/v Sol De Copacabana, Her Engines Etc. And Navexport, S.A., Banco De Credito Industrial, S.A., Star-Kist Foods, Inc., a Foreign Corp. v. M/v Sol De Copacabana, Her Engines, Tackle, Boilers Appurtenances, Etc., Banco De Credito Industrial, S.A., Banco De Credito Industrial, S.A. v. M/v Sol De Copacabana, Her Engines, Tackle, Etc. And Navexport, S.A.
5th Cir. · 1978 · signal: see · confidence high
See Hyman v. Regenstein, 258 F.2d 502, 513 (5th Cir. 1958), Cert. denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959).
cited Cited "see" Kaspar Wire Works, Inc. v. Leco Engineering and MacHine Inc.
5th Cir. · 1978 · signal: see · confidence high
See discussion in Hyman v. Regenstein, 5 Cir. 1958, 258 F.2d 502 , cert. denied, 1959, 359 U.S. 913 . 79 S.Ct. 589 , 3 L.Ed.2d 575 .
discussed Cited "see" Gordon v. United States
W.D. Tex. · 1967 · signal: see · confidence high
See Commissioner of Internal Revenue v. Chase Manhattan Bank, 259 F.2d 231 (5 Cir. 1958), cert. den. 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 . (6) The value of one-half of the proceeds of the insurance policies as of the date of death of Daisy Wright, May 31, 1961, was $42,131.05, which amount was includable in her gross estate by reason of Section 2036 of the Internal Revenue Code of 1954. (7) The transfer made by Daisy Wright on April 12, 1947 was for a consideration within the meaning of Section 2043(a) of the Internal Revenue Code.
discussed Cited "see" James J. Laughlin v. United States of America, Alan U. Forte v. United States
D.C. Cir. · 1965 · signal: see · confidence high
See Hyman v. Regenstein, 5 Cir., 258 F.2d 502, 510-511 (1958), cert. denied, 359 U.S. 913 , 79 S. Ct. 589 , 3 L.Ed.2d 575 (1959); see also Note, 52 Colum.L.Rev. 647, 663 (1952), and Comment, 65 Harv.L.Rev. 818, 842 (1952).
cited Cited "see" United States v. Charles M. Land, as Successor of the Last Will and Testament of John Robert Land, Deceased, United States of America v. Charles M. Land, Ernest H. Land and Margaret L. Haney, as Executors of the Last Will and Testament of Robert Land, Deceased
5th Cir. · 1962 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 5 Cir., 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 .
cited Cited "see" United States v. Land
5th Cir. · 1962 · signal: see · confidence high
See Commissioner v. Chase Manhattan Bank, 5 Cir., 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 .
cited Cited "see, e.g." In Re Levi
Bankr. N.D. Tex. · 1995 · signal: see, e.g. · confidence low
See, e.g., Commissioner v. Chase Manhattan Bank, 259 F.2d 231 , 239 (5th Cir.1958), cert. denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959).
discussed Cited "see, e.g." Bintliff v. United States
5th Cir. · 1972 · signal: see also · confidence low
See also Commissioner of Internal Revenue v. Chase Manhattan Bank, 5 Cir. 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 ; accord Smith Engineering Co. v. Rice, 9 Cir.1938, 102 F.2d 492 , cert. denied, 307 U.S. 37 , 59 S.Ct. 1034 , 83 L.Ed. 1519 . 18 Mrs. Bintliff, jointly with her husband, pledged her second insurance policy to secure two bank notes, one for $100 and another for $1,400.
discussed Cited "see, e.g." Bintliff v. United States
5th Cir. · 1972 · signal: see also · confidence low
See also Commissioner of Internal Revenue v. Chase Manhattan Bank, 5 Cir. 1958, 259 F.2d 231 , cert. denied, 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 ; accord Smith Engineering Co. v. Rice, 9 Cir.1938, 102 F.2d 492 , cert. denied, 307 U.S. 37 , 59 5.
discussed Cited "see, e.g." Chemical Bank New York Trust Company v. United States
S.D.N.Y. · 1966 · signal: see also · confidence low
See also Hyman v. Regenstein, 258 F. 2d 502, 511 (5th Cir. 1958), cert, denied 359 U.S. 913 , 79 S.Ct. 589 , 3 L.Ed.2d 575 (1959); Comment, Developments— Res Judicata, 65 Harv.L.Rev. 818, 842-843 (1952); Note, Collateral Estoppel by Judgment, 52 Colum.L.Rev. 647, 662-663 (1952); 1B Moore, Federal Practice (2nd ed. 1965), ¶ 0.442 [2], But see Yates v. United States, 354 U.S. 298, 338 , 77 S.Ct. 1064 , 1 L.Ed.2d 1356 (1957); Restatement, Judgments, § 68, Comment p. (1948 Supplement). 13 . § 9462.
Retrieving the full opinion text from the archive…
Merchants Warehouse Co., Inc.
v.
Commissioner of Internal Revenue
No. 637.
Supreme Court of the United States.
Feb 24, 1959.
359 U.S. 913
William Waller for petitioner., Solicitor General Rankin, Assistant Attorney General Rice, Melva M. Graney and Grant W. Wiprud for respondent.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 73%
Citer courts: Court of International Trade (1)

C. A. 6th Cir. Certiorari denied.