Davenport Recycling Associates v. Commissioner
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
BARKETT, Circuit Judge:
Ernest C. Karras and Marion K. Karras (“the Karrases”) appeal from an order of the United States Tax Court, issued after an evidentiary hearing, denying them leave to file a motion to vacate the assessment of tax liability arising from a partnership in which they were limited partners. 1 On appeal, the Karrases argue that the denial should be reversed because the Tax Court lacked jurisdiction to assess the tax in the first instance and because the order was procured by fraud on the court. Because we conclude that the Tax Court did not abuse its discretion, we affirm.
BACK…
Also in this document: Concurrence.
2Cases cited30 opinions
- United States v. MortonSupreme Court of the United States · 1984
- Salim Aoude v. Mobil Oil CorporationCourt of Appeals for the First Circuit · 1989
- Stange v. United StatesSupreme Court of the United States · 1931
- Commissioner v. McCoySupreme Court of the United States · 1987
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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3Cited by27 opinions
- United Kingdom v. United StatesCourt of Appeals for the Eleventh Circuit · 2001
- Domulewicz v. Comm'rUnited States Tax Court · 2007
- State Street Bank & Trust Co. v. Inversiones Errazuriz LimitadaCourt of Appeals for the Second Circuit · 2004
- United States v. TaylorCourt of Appeals for the Eleventh Circuit · 2003
- State Street Bank and Trust Company v. Inversiones Errazuriz LimitadaCourt of Appeals for the Second Circuit · 2004
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