§4433
3 cases·3 cited
Statute Text — 26 U.S.C. §4433
Statute text not available for this section.
3 Citing Cases
tter is not so simple. At most, the unavailability of appeal may count as an important factor in contemplating preclusion, and even that view must be approached with caution * * *. 18A Wright & Miller, Federal Practice and Procedure, Jurisdiction 2d sec. 4433, at 108-09 (2002) (fn. refs. omitted). The treatise gives two counterexamples to the “broad general principle” of the Restatement. The first is peculiar to a very small set of cases--those within the original jurisdiction of the Supreme Cou
ter is not so simple. At most, the unavailability of appeal may count as an important factor in contemplating preclusion, and even that view must be approached with caution * * *. [18A Wright & Miller, Federal Practice and Procedure, Jurisdiction 2d sec. 4433, at 108-09 (2002); in. refs, omitted.] The treatise gives two counterexamples to the “broad general principle” of the Restatement. The first is peculiar to a very small set of cases — those within the original jurisdiction of the Supreme Co