Liability Assessment Upheld Despite Collateral Estoppel Claim
Synthèse Legislator
Généré par l'IAThe dispute involved a party challenging the assessment of certain liabilities, arguing that an earlier, similar proceeding involving different parties but related subject matter precluded the current assessment due to principles of collateral estoppel or issue preclusion. The court ruled against the challenger, reasoning that although the underlying facts were related, the second proceeding involved distinct issues and different parties, thus failing to meet the necessary requirements for the preclusion doctrine to apply, and affirmed the validity of the current assessment.
Regeste Legislator
Généré par l'IAArt. 66 al. 1 LTF; Liability Assessment Upheld Despite Collateral Estoppel Claim: The court ruled against the challenger, reasoning that although the underlying facts were related, the second proceeding involved distinct issues and different parties, thus failing to meet the necessary requirements for the preclusion doctrine to apply, and affirmed the validity of the current assessment.
Mots-clés
Généré par l'IADispositions légales citées
Généré par l'IADécisions connexes
Généré par l'IAQuestions juridiques clés extraites par Legislator
Généré par l'IAApplied for the allocation of costs in the final orders.
Texte complet
!"###### ! "#$%&
&
$% && & '
'()*'
&
./ 000000.1"$!23000000&000000(--- 4$!&"!000000$000000.1"/
(/ "& 56%000000(--7$89 000000/
7/ 000000 (--,$ !2 3000000 & " 5 6% 5 89 000000/
:/ .( ;%" (--*$ "%& &< !000000 && "= &%" &" 8&& &'
&"" "&..;%"(--, > *2=(--+/& &;?2 @99 "%&2& " ..;%"(--, @ 89 " 8"&$ &" 000000$ " " A=" &2""26/
,/ (79%"(--*$!/000000$&2"""B 'C%&"$ 9" 2? &22 % !2 3000000 %&" &D % 000000$ 000000(--,/ 2" &@ 9 &" &&22& E9" ?" "2F/
+/ (, 9%" (--*$ !/ !000000 8A& G !23000000"2&"8&H (--: G 689 & %" &A 000000 (--, 5 6%/ 9" &I 82 " /
*/ (. 2 (--*$ ! " #$ %& ? 2" 5 & &6%8 " 58&99"8 '"%" %" 6%/ 000000 %" "" ?" 8 '"%" " & &2 !000000$ &" &J2 8<'&< !23000000 & 2G2 @ !/ 000000 %" 9" & " &I 89 / !G2 " 26 %" &A C"$ " A=" 89 " 4/ " "& 8 " +K ".&"9&" " "&"%.K2=.1K* L'C(1.M$&@8 ="2 9"" "& " ?"&" 8 "A=" 89 8 "*(".$ &"C"&%" G 9" &9&22 &" 8 " A=" 89 $ 2" 9&2 &" C"L/(M/
&" !2 3000000 ;& @8" "" &" 5 8&99" 8 '"%"8""@5!23000000&5!/0000009&2<"?&" "/ &2$" " ?2 ?"&" 9D"/
)(+,()(--* '7)*'
K/ 7- 2 (--*$ 8&99"" 8 '"%" & @ ""& 8?" 000000 &2 !000000 " 8" "& &" 9D"/ 89 " 000000 (--, &" 2&" 7-- ;& 6 8&& &'&"" "& &2 "& " 2" 26&%" G &8 "7.7 &"%"9D"L"'6N 4M/
1/ (2"(--*$!23000000&6" "& & 8 '"%" & ""& " / C& ;" "% 5 8 " 7.: 4$"J%" < "&5&2 "& " 2"&@8 "89 "?" 2"@" 6 @89 8%" &"&8 5&?/
.-/ 7. 2" (--*$ &" 8 A? 2 " " "& ; & !2 3000000$ 2& "9 @ 2" " 2689 &@" " " %2&"7--;& 6 8&& &'&"" "&/ 000000 " (K, ;& 6 && &&/& &2 "& " 2" " "&8 "7.: 4$"&%" @8 ""? 2"@" 6 @89 8" &"&8 5& ?/ "6 @ "& %" &2 8&99"" 8 '"%" "/ &" 89 000000 !/ 000000 &" G ?" @ " % " " && ;"""2 /
../ : ;" (--*$ !2 3000000 & & ""& " / J %" " 9" " "& &" 9D" N 8 " 7.: 4 2 " 8 &2 "& " 2" &@ 8 " "?" @" 6 @ 89 8%" &"&8 5&?/
!/!000000" " & 2 89 %" G 6/ & $ ;?2 "%& &< !000000 9"" 2 "& 5 8<" O000000/ &I $ !/ 000000 99"2" G 6O000000P"8%" &&"&8 58? !/!000000/
8 &" " "2&%" "%&@8&=""$" A2 89 $ 26$ 6 ="&&?"@ 2"$ " 8&A2 &A% "@/
" "& 8 " *. " . 7.+ 4$ 8&99"" 8 '"%"%"6%%" ""2&" !/000000/
)(+,()(--* ':)*'
!2 3000000 & 5 @ "= ;&"? 5 8&99"" 8 '
"%" 8"" 2 &" !/ 000000 8"" 000000?" 8 '"%"&22J &26!23000000 &6!/000000/C8?" &289 $!23000000& 5 " ""5@8" D&"% &J2000000 $5 " ="""$ "3000000$ & %" 9" /
.(/ 7.&H (--*$8 &" " "2&&/!/!000000 " 2 6 89 000000 &" 9 !/000000 &" G ?" @ " "=< &2 &&D" % " /
8"" $8 &" " "2&" ;?2 ,9%"(--* "= &?''$ 2 @2"5 9"" "&?" "289 6> 8 @G "%&26 2"'"&" 2 % " ?" "29&& 22 < "2"/
.7/ , 2=(--*$ "& "9&2@ " ? 5;?/
& '
./ ; 2 " % ;"" "& &2 $ & %=L /,+ &"O&?" "&;"""((&%2=.1:.' ' ( -,P / +7 / . / &" & 2"" "% .( 2=.1K,' ' ,.-M/
(/ & "& " "? @" && & 2 " " "& & & "& < @ "& " " / J " & O=& 2" & @ &" 2 " 9"" "& O9 & %!/000000&" G ="$"$<"62 2$ O""@ @ & &" "& &2 & & 5 &";""@O "9"" "&/
7/ " +K +1 $ O ="2 $ & "& & "&9"" "&& ?"&" O "A=" O9 P@ 2&2 2" $"O?" " " O9 /
O6$"O & @O9 $000000(--,56%$ O"A=" C"$26 %&A A>" =" &2"" A=" 2 4/
)(+,()(--* ',)*'
O" "2 @ @ "& O ="2 % O "9"" "& O9 !/000000&" G <2"?&" 9D"/
:/ / O ="2 9"" "& &"& O & & 9&" &2 9& &2 "& O " 7.. 4/ C& "&" "&$ 89 2 &D "& @" 8 &" "62 @ '%"? "62;&$""%2 $% "/
=/ "7..'. 7.( 4$9"" "& G 9& &"&O $ =""&99" 9" @"%6 " 9"" "& & 92" 5 @ " "/""<&" 9" & N
./@ & " "& &O" "&22& 9 @O'2G2O " &22O P
(/@"'"$ @" $&%5& "&&5& " &5&" "&P
7/@ & &&22&9 &" 92"P
:/@O &"&22 O &" ="@
,/@O& &2"& &O" "/
9"$ &"& O &" G & "$ ""=$ ="@ & @"%&@/
,/ O " 7.* 4 O&& Q (--,'*,1 : ;" (--, & 9&2 9"" "&$ &2 &" & "= < 9 % &22 6 %"? " "& &" G 2 5 ;"" "& &2 "& 6? " &" 9D"/ " & "= ""$ A &;&" 2 O "& % " ?" "2$ & @ 2" & 2&2 & "&O 6O9 @9"" "& ="% &/
& "2 5@& " O" $ &" 2"" "% &6%& &2 &2&"9"9"" "&&9"/ "6$& @O&= " "9 "&;"" "&9D" &2 $&%&"&;?2 @OD&&= " 2&"9" "&"" "&& ?" O '"%" & 6%/
)(+,()(--* '+)*'
+/ ! 9&$ & &" G ; / & $ @" &2=$ &2 < 9" &$ G O6 5 B4 .O---/' L / K* M O&" 5"2" &/ RRRRR
% (&' &
)* +!,
%=&" ; ,;" (--*!23000000& ""& 2 " " "&7.2"(--*P
+-,
; P
" @8"8 &8"2" P
2 5A?& 2&2 B4.O---/'P
" @$ &9&22 < " K( "% &" 9 "= 9 .* ;" (--, L 4'C .*7/..-M$ G G & ;& @" "% & "9" "& '% "= 9$ %&" &2 "6&" ="P22&"&&" ""@&"&$ 2& "9 2&J% & "? & &&2 "P" &" G "= 9$ .--- .:$ %&" & & %&" &"@ < &" "& O " :( 4/ G "6 &"& & $ "%&@ &22 2&J %$ &"% G ;&" 5 O%&"P
&22"@ G 5 ! " #$ %& & "" @O 2 " " "&/
C"? N !/JA6$" $!2&%J B"$!/ A"$!2&$ ;?/
&2 "=2"" "9N
?99"6';" N " N
)(+,()(--* '*)*'
/"&'C"?" 4/JA6
&"&9&2 G &22"@< "/
6%$ ?99"6N
)(+,()(--*