Toscano v. Commissioner
United States Tax Court
Petitioners' motion, under Rule 19(f), Tax Court Rules of Practice, for special leave to file out of time a motion to vacate a decision of this Court entered in 1955 pursuant to a stipulation of the parties on the ground that fraud was perpetrated on the Court in obtaining such decision, denied.
1Opinion of the Court
John J. Toscano and Josephine C. Toscano, Petitioners v. Commissioner of Internal Revenue, Respondent
Toscano v. Commissioner
Docket No. 50975
United States Tax Court
52 T.C. 295; 1969 U.S. Tax Ct. LEXIS 129;
May 19, 1969, Filed
Petitioners' motion, under Rule 19(f), Tax Court Rules of Practice, for special leave to file out of time a motion to vacate a decision of this Court entered in 1955 pursuant to a stipulation of the parties on the ground that fraud was perpetrated on the Court in obtaining such decision, denied.
George H. Zeutzius, for the petitioners.
Robert B. Hill, for the respondent.
Drenne…
2Cases cited9 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- John O. England, Trustee of the Estate of Irene Mansfeldt, Bankrupt v. Morgan J. DoyleCourt of Appeals for the Ninth Circuit · 1960
- Martina Theatre Corporation v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1960
- Toscano v. CommissionerUnited States Tax Court · 1969
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