Case Name: ANDREW KJAR ALIAS PETER ORLOFF, PETITIONER, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1947-10-13
Citations: 109 Ct. Cl. 868
Docket Number: No. 46067
Parties: ANDREW KJAR ALIAS PETER ORLOFF, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 109
Pages: 868–868

Head Matter:
ANDREW KJAR ALIAS PETER ORLOFF, PETITIONER, v. THE UNITED STATES
[No. 46067]
[108 C. Cls. 119; 332 U. S. 768]

Opinion:
Res judicata; estoppel by findings and judgment of the Board of Tax Appeals to relitigate the issue of quantity of distilled spirits imported and sold. Petition dismissed.
Plaintiff's petition for writ of certiorari denied by the Supreme Court October 13, 1947.