Toscano v. Commissioner
United States Tax Court
Petitioners' motion, under Rule 19(f), Tax Court Rules of Practice, for special leave to file out of time a motion to vacate a decision of this Court entered in 1955 pursuant to a stipulation of the parties on the ground that fraud was perpetrated on the Court in obtaining such decision, denied.
1Opinion of the Court
OPINION
Drennen, Judge:
We have before us a motion filed by Josephine C. Zelasko for special leave to file out of time a motion to vacate a prior decision of this Court on the ground that fraud was perpetrated on the Court in obtaining such decision. The motion to vacate was lodged with the Court.
In a statutory notice of deficiency dated July 16, 1953, respondent determined deficiencies in the income taxes of John J. Toscano and Josephine C. Toscano and additions to tax for the years 1946 through 1950. Respondent based the deficiencies upon allegedly unreported income computed by him on the net…
2Cases cited8 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- John O. England, Trustee of the Estate of Irene Mansfeldt, Bankrupt v. Morgan J. DoyleCourt of Appeals for the Ninth Circuit · 1960
- Martina Theatre Corporation v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1960
- Ray Hawkins, Individually and on Behalf of All Other Common Stockholders of the Tonopah Mining Company of Nevada Similarly Situated v. Thayer LindsleyCourt of Appeals for the Second Circuit · 1964
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3Cited by35 opinions
- Abatti v. CommissionerUnited States Tax Court · 1986
- Kraasch v. CommissionerUnited States Tax Court · 1978
- Hazim v. CommissionerUnited States Tax Court · 1984
- Taub v. CommissionerUnited States Tax Court · 1975
- Pulitzer v. CommissionerUnited States Tax Court · 1987
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