Legal Opinion
Peter Billingsley v. Commissioner of the Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided February 28, 1989No. 87-7386PublishedCited by 79 opinions
1Opinion of the Court
OPINION
FLETCHER, Circuit Judge:
Peter Billingsley, a minor who has a substantial income from his work in the entertainment industry, appeals the Tax Court’s denial of his motion under Tax Court Rule 123(c) 1 to set aside the Tax Court’s dismissal of his case for failure to prosecute. The motion was made on the ground that the Tax Court lacked jurisdiction. The Tax Court denied the motion, holding that it lacked jurisdiction to vacate its final order of dismissal. We reverse, holding that the Tax Court has jurisdiction to consider its own jurisdiction over the original petition, and remand to…
2Cases cited9 opinions
- Richard Augustine v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Stewart v. Comm'rUnited States Tax Court · 2006
- William G. Nordvik Claire N. Nordvik v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
74 more not listed; retrieve them via the Exa API.