Legal Opinion
Dixon v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 17, 2003No. 00-70858PublishedCited by 7 opinions
1Opinion of the Court
OPINION
MICHAEL DALY HAWKINS, Circuit Judge.
“Truth needs no disguise.” 1
We must decide whether the Tax Court’s finding of a pattern of government misconduct amounts to a fraud on the court and, if so, whether such a fraud requires a showing of prejudice to justify relief. We conclude that the misconduct, including its persistence and concealment, did indeed amount to a fraud on the court. Consistent with Supreme Court authority and the law of this Circuit, we hold that no showing of prejudice is required and, for the reasons that follow, we reverse the Tax Court determination that these…
2Cases cited16 opinions
- Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- David M. Fink v. James H. Gomez, Director, Diana Carloni NourseCourt of Appeals for the Ninth Circuit · 2001
- Standard Oil Co. of Cal. v. United StatesSupreme Court of the United States · 1976
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. ChapmanCourt of Appeals for the Ninth Circuit · 2011
- Dixon v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Stroube v. Comm'rUnited States Tax Court · 2008
- Service Employees International Union v. United StatesCourt of Appeals for the Ninth Circuit · 2010
- Steven G. and Elaine R. Stroube v. CommissionerUnited States Tax Court · 2008
2 more not listed; retrieve them via the Exa API.