Silver Brand Clothes, Inc., Appellant, v. United States of America, Appellee, 544 F.2d 749 (4th Cir. 1976)

Annotate this Case
US Court of Appeals for the Fourth Circuit - 544 F.2d 749 (4th Cir. 1976) Argued Nov. 8, 1976. Decided Nov. 19, 1976

Stanley Goodman, Cincinnati, Ohio (Goodman & Goodman Co., L. P. A., Cincinnati, Ohio, on brief), for appellant.

David English Carmack, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., John A. Field, III, U. S. Atty., Charleston, W. Va., on brief), for appellee.

Before WINTER, CRAVEN and BUTZNER, Circuit Judges.

PER CURIAM:


Taxpayer sought a refund of income taxes for the fiscal years ending 1967, 1968, and 1969. The refund claim was based upon a business loss, alleged to have occurred in 1964 and carried forward to the tax years in question. The loss was previously disallowed by the Tax Court in dealing with fiscal years 1965 and 1966. Silver Brand Clothes, Inc. v. Commissioner, 31 T.C.M. 250 (1972). Based upon the Tax Court's decision, the district court concluded that it lacked jurisdiction under the doctrines of res judicata and collateral estoppel, and it dismissed the complaint.

The district court did not lack in personam or subject matter jurisdiction, but it correctly concluded that taxpayer was collaterally estopped from relitigating the deductibility of the 1964 loss for the fiscal years 1967-69 when those questions had been fully litigated in the Tax Court with respect to the years 1964-66. This is so because we perceive that the factual and legal questions now sought to be raised were all raised in the earlier litigation and decided adversely to taxpayer and there has been no intervening change in the law. We therefore affirm for the reasons sufficiently stated by the district court.

AFFIRMED.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.