Stroube v. Comm'r
United States Tax Court
Respondent moves for summary judgment on a procedural issue as to whether petitioners' allegation that a fraud on this Court occurred during the trial of a tax shelter tax deficiency test case may be raised in this collection case under sec. 6320, I.R.C. Petitioners filed a cross-motion for partial summary judgment on this same procedural issue.
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Respondent moves for summary judgment on a procedural issue as to whether petitioners' allegation that a fraud on this Court occurred during the trial of a tax shelter tax deficiency test case may be raised in this collection case under sec. 6320, I.R.C. Petitioners filed a cross-motion for partial summary judgment on this same procedural issue. Held: The typical and proper method to raise an allegation that a fraud on this Court occurred during the trial of a tax deficiency case is by filing a motion to vacate the decision entered in the specific tax deficiency case in which the alleged…
1Opinion of the Court
OPINION
Swift, Judge:
This matter is before us in this collection case under section 6320 on respondent’s motion for summary judgment and on petitioners’ cross-motion for partial summary judgment. On January 29, 2008, a hearing was held and arguments were heard on the parties’ cross-motions in Denver, Colorado.
All section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
On their 1977 through 1985 individual Federal income tax returns, petitioners claimed tax benefits relating to investments in a tax shelter…
2Cases cited6 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Krause v. CommissionerUnited States Tax Court · 1992
- Hildebrand v. CommissionerCourt of Appeals for the Tenth Circuit · 1994
- Vulcan Oil Tech. Partners v. CommissionerUnited States Tax Court · 1998
- Estate of Campion v. CommissionerUnited States Tax Court · 1998
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Allan L. Blank v. CommissionerUnited States Tax Court · 2014
- Sparkman v. Comm'rUnited States Tax Court · 2009
- Steven G. and Elaine R. Stroube v. CommissionerUnited States Tax Court · 2008
- Stroube v. Comm'rUnited States Tax Court · 2008