Appleton v. Commissioner
United States Tax Court
Asserting it has a vital interest in a key aspect of this case, M filed a motion to intervene pursuant to Rule 1(b), Tax Court Rules of Practice and Procedure, and under Fed. R. Civ. P. 24. Held: M's interest does not satisfy the direct, substantial, and legally protectable requirements of Fed. R. Civ.
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Asserting it has a vital interest in a key aspect of this case, M filed a motion to intervene pursuant to Rule 1(b), Tax Court Rules of Practice and Procedure, and under Fed. R. Civ. P. 24. Held: M's interest does not satisfy the direct, substantial, and legally protectable requirements of Fed. R. Civ. P. 24(a)(2). Held, further, Because (i) P has raised the issue in which M asserts an interest as a matter central to his case and presumably the issue will be fully vetted during the course of these proceedings, and (ii) M's intervention could result in trial complications as well as delay the…
1Opinion of the Court
OPINION
JACOBS, Judge:
Asserting that it has a vital interest in a key aspect of this case, the Government of the U.S. Virgin Islands (movant) filed a motion to intervene pursuant to Rule 1(b). Petitioner has no objection to movant’s proposed intervention; respondent does.
Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and Procedure, and section references are to the Internal Revenue Code as amended for the years at issue. At the time he filed his petition, petitioner resided in the U.S. Virgin Islands.
Background
Petitioner, a U.S. citizen, was a bona fide…
2Cases cited17 opinions
- Ross v. BernhardSupreme Court of the United States · 1969
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Cascade Natural Gas Corp. v. El Paso Natural Gas Co.Supreme Court of the United States · 1967
- Mountain Top Condominium Association v. Dave Stabbert Master Builder, Inc.Court of Appeals for the Third Circuit · 1995
- United States v. KaiserSupreme Court of the United States · 1960
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3Cited by13 opinions
- McHenry v. CommissionerCourt of Appeals for the Fourth Circuit · 2012
- Government of the United States Virgin Islands v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Huff v. CommissionerUnited States Tax Court · 2012
- Appleton v. Comm'rUnited States Tax Court · 2013
- Guralnik v. Comm'rUnited States Tax Court · 2016
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