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Nonmutual Collateral Estoppel In Federal Tax Litigation, Samuel E. Long, Jr.

Vanderbilt Law Review

First, the Note briefly traces the demise of the mutuality rule in nontax cases. Second, the Note discusses the cases examining the rule in tax disputes and argues that courts should not require mutuality as an absolute rule before collateral estoppel can apply.Finally, the Note proposes a framework within which courts should analyze nonmutual estoppel claims in federal tax cases...

This Note has argued that the Supreme Court's decision in Parklane Hosiery and the Ninth Circuit's decision in Starker v. United States have sounded the death knell for the mutuality rule in its final stronghold-federal tax litigation. Courts can apply …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

Case Digest

1. ADMINISTRATIVE

NON-VESSEL-OPERATING COMMON CARRIERS HAVE BURDEN OF PROOF TO JUSTIFY THE REASONABLENESS OF PROPOSED RATE INCREASE IN A FEDERAL MARITIME COMMISSION PROCEEDING

2. ADMIRALTY

COMPARATIVE NEGLIGENCE STANDARD APPLICABLE TO THE CANAL ZONE COMPANY DOES NOT SUPERSEDE THE RULE OF DIVIDED DAMAGES BETWEEN VESSELS

FAILURE TO OBEY COMMANDS OF SHIP MASTER BECAUSE OF VOLUNTARY INTOXICATION CONSTITUTES WILLFUL DISOBEDIENCE

PREJUDGMENT INTEREST FROM DATE OF JUDICIAL DEMAND IS PROPER WHEN ORIGINAL ACTION AT LAW Is CHANGED TO ADMIRALTY BY WITHDRAWAL OF JURY DEMAND

THE PERSONAL REPRESENTATIVE ALONE HAS STANDING TO BRING A WRONGFUL DEATH ACTION IN GENERAL MARITIME LAW

PERMITTING …