California, United States of America
The following excerpt is from Mib, Inc. v. Superior Court, 106 Cal.App.3d 228, 164 Cal.Rptr. 828 (Cal. App. 1980):
[106 Cal.App.3d 234] In Leung Gim v. Brownell (9 Cir. 1956) 238 F.2d 77, the court held that a dismissal of a complaint for lack of subject matter jurisdiction was res judicata barring a second action in the same court upon the same subject matter.
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