United States v. Stone & Downer Co.
274 US 225, 47 S. Ct. 616, 71 L. Ed. 1013 - Supreme Court, 1927 - Google Scholar
"The proposition that because a suit for a tax of one year is a different demand from the suit for
a tax for another, therefore res judicata can not apply, whilst admitting in form the principle of …
a tax for another, therefore res judicata can not apply, whilst admitting in form the principle of …