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
William D. Lydon and Myrtle I. Lydon, Petitioners v. Commissioner of Internal Revenue, Respondent
Lydon v. Commissioner
Docket No. 73581
United States Tax Court
56 T.C. 128; 1971 U.S. Tax Ct. LEXIS 147;
April 21, 1971, Filed
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.
Allan J. Smietanka and Joseph G. Smietanka, for the petitioners.
Richard…
2Cases cited21 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
16 more not listed; retrieve them via the Exa API.