Case Name: STATE ex FOSTER v. EVATT et
Court: Ohio Court of Appeals
Jurisdiction: Ohio
Decision Date: 1942-01-31
Citations: 35 Ohio Law Abs. 613
Docket Number: No. 3325
Parties: STATE ex FOSTER v EVATT et
Judges: GEIGER, PJ., BARNES & HORNBECK, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 35
Pages: 613–613

Head Matter:
STATE ex FOSTER v EVATT et
Ohio Appeals, 2nd Dist, Franklin Co.
No. 3325.
Decided Jan. 31, 1942
Matthew & Bigger, Columbus; Hail, Hart, McHenry & Jones, Canton, for plaintiff.
Thomas J. Herbert, Attorney General, Columbus, and Perry L. Graham, Asst. Atty. General. Columbus, for defendant Tax Commission of Ohio.

Opinion:
OPINION
BY THE COURT:
We have heretofore determined that the subject matter set up in plaintiff's second amended petition is not stare decisis by reason of the judgments in State ex Foster v Miller et, 136 Oh St 295, and 137 Oh St 503.
We are satisfied that these judgments do not constitute res adjudicata. Moore v Dunn, 41 Oh St 62. Davis v Arnett (2 Syl.) 25 Abs 402.
GEIGER, PJ., BARNES & HORNBECK, JJ., concur.