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res judicata
(redirected from Doctrine of res judicata)

   Also found in: Dictionary/thesaurus, Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
res judicata (rās´ joo´dikä´t),
adj decided or determined by judicial power; a thing judicially decided.


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The Tax Court ruled that the doctrine of res judicata did not bar a taxpayer from claiming net operating loss (NOL) carrybacks to 1999 and 2000, despite a prior deficiency case involving those years, because the statutory scheme for NOL carrybacks includes Sec.
2007 (August 29, 2008) Holding: When a claimant establishes a change in physical condition, the doctrine of res judicata does not prevent an employee from seeking a reinstatement of benefits, even if a termination petition had been granted previously.
Nothing requires a plaintiff to sue prospective defendants simultaneously, If, however, a plaintiff has a number of claims against a single party, the doctrine of Res Judicata will bar issues which could have been litigated between them but were not.
 
 
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