Abatti v. Commissioner
United States Tax Court
Ps were part of a group of taxpayers who agreed to be bound by the opinion of this Court in a lead case. In such case, summary judgment was granted for the Commissioner, and decisions were entered in all cases subject to the agreement. Some taxpayers in the group, not Ps, timely filed notices of appeal of such decisions. The Court of Appeals for the Ninth Circuit reversed and remanded the appealed decisions.
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Ps were part of a group of taxpayers who agreed to be bound by the opinion of this Court in a lead case. In such case, summary judgment was granted for the Commissioner, and decisions were entered in all cases subject to the agreement. Some taxpayers in the group, not Ps, timely filed notices of appeal of such decisions. The Court of Appeals for the Ninth Circuit reversed and remanded the appealed decisions. Held: 1. The decisions in the cases not appealed became final in accordance with sec. 7481, I.R.C. 1954. 2. There has been no showing of "fraud on the court." 3. The reversal by the Court…
1Opinion of the Court
OPINION
SIMPSON, Judge-.
This matter is before the Court on the petitioners’ motion for leave to file motion to vacate decisions, pursuant to Rule 162, Tax Court Rules of Practice and Procedure.2 The petitioners are limited partners in five California limited partnerships formed on October 28, 1976, with the stated purpose of leasing property and mining for coal. On the same day, such partnerships formed a joint venture known as Boone Powellton Coal Partners, Ltd. (the joint venture). Acting on behalf of its constituent partnerships, the joint venture entered into a contract with the Boone…
2Cases cited20 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Mitchell v. MaurerSupreme Court of the United States · 1934
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
15 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Sheldon Drobny and Anita Drobny v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Stewart v. Comm'rUnited States Tax Court · 2006
- Davenport Recycling Associates v. CommissionerCourt of Appeals for the Eleventh Circuit · 2000
- Brookes v. CommissionerUnited States Tax Court · 1997
59 more not listed; retrieve them via the Exa API.