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Tax — claim preclusion
By: WISCONSIN LAW JOURNAL STAFF//March 27, 2014//
Listen to this articleU.S. Court of Appeals For the Seventh Circuit
Civil
Tax — claim preclusion
A decision in a prior action that an ERISA plan did not terminate bars a subsequent action alleging that the plan did terminate.
“In Carter I, we concluded that the Plan did not terminate. Appellants possessed—and exercised—a full and fair opportunity in Carter I to litigate the issue it seeks to have adjudicated in the Tax Court: specifically, whether the Plan terminated. However, appellants’ unsuccessful action in Carter I collaterally estops the Tax Court from making that determination. Appellants are precluded from re-litigating the issue of whether the Plan terminated.”
Affirmed.
Appeal from the United States Tax Court, Manion, J.
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