Hazim v. Commissioner
United States Tax Court
In 1979, P filed an imperfect petition which was not signed by her or by an admitted attorney on her behalf and with respect to which the filing fee was not paid. She was given 2 months in which to correct such defects, but after she failed to do so, her case was dismissed for lack of jurisdiction. In 1983, she filed a motion to vacate the order of dismissal.
Read the full summary
In 1979, P filed an imperfect petition which was not signed by her or by an admitted attorney on her behalf and with respect to which the filing fee was not paid. She was given 2 months in which to correct such defects, but after she failed to do so, her case was dismissed for lack of jurisdiction. In 1983, she filed a motion to vacate the order of dismissal. Held, under such circumstances, an order of dismissal for lack of jurisdiction is treated like a decision, and the motion to vacate such order was untimely.
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before the Court on the petitioner’s motion to vacate an order of dismissal pursuant to Rule 123, Tax Court Rules of Practice and Procedure.1 The sole issue raised by the motion is whether such motion meets the requirements of Rule 123(c). At the conclusion of the hearing on such motion, the Court took this matter under advisement.
The Commissioner determined a deficiency of $185,074 in the Federal income tax of Fuhed and Karina Hazim, husband and wife, for 1975 and an addition to tax for the same year under section 6653(b) of the Internal Revenue Code of…
2Cases cited13 opinions
- Bankers Mortgage Company v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- 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
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Pyo v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
- Stewart v. Comm'rUnited States Tax Court · 2006
- Abeles v. CommissionerUnited States Tax Court · 1988
- Ward v. CommissionerUnited States Tax Court · 1989
22 more not listed; retrieve them via the Exa API.