Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Commissioner v. Sunnen 333 U.S. 591 (1948) was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of federal tax liability. This was important because a single controversial circumstance may have a bearing on income tax liability for several years.