[DOWNLOAD] "United States v. Hussein" by Second Circuit U.S. Court Of Appeals ~ Book PDF Kindle ePub Free

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eBook details

• Title: United States v. Hussein
• Author : Second Circuit U.S. Court Of Appeals
• Release Date : January 28, 1999
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 59 KB

Description

Argued: May 3, 1999 Appeal from a judgment of the United States District Court for the Southern District of New York (John F. Keenan, Judge) ordering the defendant to pay outstanding liabilities for tax years 1983 and 1984. On appeal, the defendant principally claims that the district court improperly invoked collateral estoppel, the law of the case doctrine, and principles of equity and fairness to preclude him from challenging the timeliness of the instant action as it pertains to his 1983 taxes. We agree, principally on the ground that the relevant finding by the district court in the earlier action was unnecessary to its ruling, and, accordingly, could not properly be given preclusive effect. Judgment vacated in part (as to tax year 1983), affirmed in part (as to tax year 1984), and remanded.

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