Legal Opinion
Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided October 7, 1988No. 86-7666, 87-7387 to 87-7399PublishedCited by 134 opinions
1Opinion of the Court
POOLE, Circuit Judge:
This case presents a difficult question of Tax Court jurisdiction. The Tax Court entered decisions against appellants pursuant to their agreement to be bound by the opinion in five representative lead cases. After the lead cases were reversed on appeal, appellants filed a motion to vacate the decisions in their cases. The Tax Court declined to hear the motion, based in part on its lack of jurisdiction to vacate final decisions, and in part on its conclusion that the decisions were proper even though the lead cases had been overturned. We affirm.
FACTS AND PROCEEDING BELOW
Th…
2Cases cited20 opinions
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Torres v. Oakland Scavenger Co.Supreme Court of the United States · 1988
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Commissioner v. McCoySupreme Court of the United States · 1987
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
15 more not listed; retrieve them via the Exa API.
3Cited by134 opinions
- Elizabeth Albright Latshaw v. Trainer Wortham & Company, Inc., a Corporation Robert J. Vile, a Natural PersonCourt of Appeals for the Ninth Circuit · 2006
- In Re Grand Jury Investigation. United States of America v. The Corporation 1Court of Appeals for the Ninth Circuit · 1992
- Davis v. Mason CountyCourt of Appeals for the Ninth Circuit · 1991
- United States v. Cyril Plainbull Arvilla PlainbullCourt of Appeals for the Ninth Circuit · 1992
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
129 more not listed; retrieve them via the Exa API.