Court Opinion

ID: 4478051
Source: CourtListenerOpinion
Date Created: 2020-01-16 21:12:51.76961+00
Date Added: 2024-06-11T14:53:54.889017
License: Public Domain

Melloit, J., dissenting: I agree with the majority that petitioner’s plea of res adjudicata should not be sustained. My view upon the applicability of the statute of limitations has been previously stated. Evelyn N. Moore, 1 T. C. 14 (on appeal 2 C. C. A.); Fletcher Trust Co., 1 T. C. 798 (on appeal 7 C. C. A.); Alma M. Myer, 2 T. C. 291 (on appeal 8 C. C. A.); Marguerite E. Bauer, 2 T. C. 1016.