Sennett v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Petitioners moved for summary judgment on the ground that petitioners and respondent had agreed to be bound in this case by the outcome of Abraham v. Commissioner, 33 TCM 81, 43 P-H Memo T.C. par. 74,019 (1974). Respondent alleges a fraud was committed upon the Court in Abraham and therefore he should not be bound by that case.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Petitioners moved for summary judgment on the ground that petitioners and respondent had agreed to be bound in this case by the outcome of Abraham v. Commissioner, 33 TCM 81, 43 P-H Memo T.C. par. 74,019 (1974). Respondent alleges a fraud was committed upon the Court in Abraham and therefore he should not be bound by that case. However, respondent has made no motion to reopen Abraham, although appeal from our disposition of such a motion would lie to the United States Court of Appeals for the Ninth Circuit which has held that a final…
1Opinion of the Court
Hall, Judge:
Respondent determined the following deficiencies in petitioners’ income taxes:
Sec. 6653(a) Docket No. Year Deficiency
4900-71.1967 $99,092 «D ÜX OX
4861-71.1968 12,112 05 O 05
At issue is whether under Rule 121, Tax Court Rules of Practice and Procedure, petitioners’ motions for summary judgment should be granted because petitioners and respondent agreed to be bound in this case by the outcome in Abraham v. Commissioner, 33 TCM 81, 43 P-H Memo T.C. par. 74,019 (1974), which case was decided for the taxpayer (and hence for petitioners herein) and against respondent.
FINDINGS OF FACT
Peti…
2Cases cited4 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- 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
- Taub v. CommissionerUnited States Tax Court · 1975
3Cited by13 opinions
- Abatti v. CommissionerUnited States Tax Court · 1986
- William Sennett and Sandra Sennett v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Estate of Oman v. CommissionerUnited States Tax Court · 1987
- Sennett v. CommissionerUnited States Tax Court · 1983
- Estate of Jones v. CommissionerUnited States Tax Court · 1984
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