Federal Taxation: Collateral Estoppel Where Decisional Law Changed or Clarified Between Trails Involving Different Tax Years

Authors

James Kirschling

Repository Citation

James Kirschling, Federal Taxation: Collateral Estoppel Where Decisional Law Changed or Clarified Between Trails Involving Different Tax Years, 33 Marq. L. Rev. 68 (1949).
Available at: https://scholarship.law.marquette.edu/mulr/vol33/iss1/11