Chao v. Commissioner
United States Tax Court
Over 2 years after entry of a decision sustaining a deficiency and awarding damages under sec. 6673, I.R.C. 1954, as amended, against them, petitioners moved to vacate the decision based on false representations to the Court by their former counsel. Held, the motion to vacate is denied where no different decision would be entered if the case were reopened.
1Opinion of the Court
OPINION
Cohen, Judge:
Petitioners seek an order vacating our order and decision entered August 23, 1985, in accordance with our Memorandum Opinion filed August 22, 1985, as T.C. Memo. 1985-444. They allege fraud on the Court as a basis for setting aside that decision, which is otherwise final. See Abatti v. Commissioner, 859 F.2d 115 (9th Cir. 1988), affg. 86 T.C. 1319 (1986); Billingsley v. Commissioner, 868 F.2d 1081 (9th Cir. 1989), revg. an order of this Court; Toscano v. Commissioner, 441 F.2d 930, 933 (9th Cir. 1971), vacating and remanding 52 T.C. 295 (1969).
In that prior Memorandum…
2Cases cited20 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Brooks v. CommissionerUnited States Tax Court · 1984
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
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3Cited by7 opinions
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- Ralph Harold Harbold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- DROBNY v. COMMISSIONERUnited States Tax Court · 1995
- Chao v. CommissionerUnited States Tax Court · 1989
- Lebow v. CommissionerUnited States Tax Court · 1995
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