United States Fifth Circuit

In an action in which the government sought to collect an unpaid gift tax from defendant-inter vivos transferee, a judgment holding that defendant was not bound by the doctrine of res judicata to certain key determinations previously made by a tax court is reversed where the case at hand involved the same nucleus of operative facts as the earlier proceeding, and consequently, res judicata applied.

Appellate Information

• Decided 04/09/2007
• Published 04/10/2007

Judges

• KING, Circuit Judge:, Before KING, GARZA and PRADO, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Samuel Ashby Lambert (argued), Kenneth L. Greene, Martin M. Shoemaker, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, Ralph Franklin Shilling, Jr., U.S. Dept. of Justice, Tax Div., Dallas, TX, for U.S., Gordon E. Davenport, Jr. (argued), Davenport Law Firm, Alvin, TX, for Davenport.