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reconsideration of issues that could have been litigated in that
case. Thus, we reject petitioner’s contention that section
6214(b) overrides res judicata.
4. Barenholtz v. United States, Springfield St. Ry. Co. v.
United States, Robarts v. Commissioner, Hamilton
Indus., Inc. v. Commissioner, and Budd Co. v.
Commissioner
Petitioner contends that, on the basis of the holdings in
Barenholtz v. United States, 784 F.2d 375, 380-381 (Fed. Cir.
1986); Springfield St. Ry. Co. v. United States, 160 Ct. Cl. 111,
312 F.2d 754, 757-759 (1963); Robarts v. Commissioner, 103 T.C.
72 (1994), affd. without published opinion 56 F.3d 1390 (11th
Cir. 1995); Hamilton Indus., Inc. v. Commissioner, 97 T.C. 120,
127-128 (1991); and Budd Co. v. Commissioner, 33 T.C. 813 (1960),
he is not precluded by res judicata from disputing whether he may
deduct net operating losses from 1981-86 in the years in issue
because those cases allowed consideration of facts from closed
tax years. We disagree. The courts in those cases allowed the
parties to consider facts from years closed by the statute of
limitations in calculating tax liabilities for the years before
the court. However, those cases do not control here because they
did not involve years that were litigated and barred by res
judicata.
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