Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue

BYRNE, District Judge:

I respectfully dissent.

This case presents a graphic illustration of how litigants in their efforts to avoid the finality of judgments, contribute to the log jam in our courts resulting from repetitious hearings.

On July 15, 1953, the Commissioner of Internal Revenue determined deficiencies in the income taxes of John J. Toscano and Josephine Toscano as husband and wife. This determination was reached after reviewing the Toscanos’ joint returns for the years 1946 through 1950. John and Josephine Toscano jointly petitioned the Tax Court for a redetermination of the said…