The U.S. could not contest a tax refund claim based on a transaction that was adjudicated in a previous case because the government could have raised its objection in the earlier action, a federal district court found. The case involved a claim made by a taxpayer's estate for a refund of personal income taxes on capital gains taxes. The court also found that the estate couldn't take a double deduction for estate and income taxes based on the same lawsuit settlement payments made by the estate.

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