Court Opinion

ID: 9452063
Source: CourtListenerOpinion
Date Created: 2023-08-04 17:29:29.554419+00
Date Added: 2024-06-11T17:33:02.705682
License: Public Domain

LARAMORE, Judge
(dissenting):
I respectfully dissent. Tidewater Oil Company v. United States, relied upon by the majority as showing a change in the legal climate, arose under a different contract and involved different facts. The facts in this case are in all respects identical to the facts in the prior CBN Corporation case and only encompass different tax years. I think the decision in Tidewater has not effected a sufficient change in the legal climate to warrant our departure from the doctrine of collateral estoppel. I would, therefore, permit recovery by plaintiff.
COWEN, Chief Judge, joins in the foregoing dissent.