Lydon v. Commissioner
United States Tax Court
Petitioners, after a prior decision had been affirmed on appeal and had become final, filed a motion for leave to file a petition to reopen proofs on the ground that the prior decision was based upon perjured testimony. Held, motion denied since application should properly be addressed to the appellate court.
1Opinion of the Court
OPINION
Tannenwald, Judge:
On November 27, 1970, petitioners filed a “Motion for Leave to File a Petition to Reopen Proofs” in the case of William D. Lydon, T.C. Memo. 1964—27, affd. Lydon v. Commissioner, 351 F. 2d 539 (C.A. 7, 1965), on the ground that this Court, in reaching its decision, relied on the testimony of one Orville Hodge, who, it is alleged, recently recanted his testimony by further sworn testimony before a U.S. District Court.
The touchstone for reopening a case in this Court after all time for appeal has expired is whether the alleged justification constitutes “fraud on the…
2Cases cited20 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- S. C. Johnson & Son, Inc. v. JohnsonCourt of Appeals for the Second Circuit · 1949
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Lockwood v. BowlesDistrict Court, District of Columbia · 1969
- Perlman v. 322 West Seventy-Second Street Co.Court of Appeals for the Second Circuit · 1942
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