Taub v. Commissioner
United States Tax Court
Petitioner moved to vacate a decision of this Court that there was a deficiency in petitioner's income tax for 1956, which decision became final on Feb. 29, 1968, on the grounds of fraud on the Court, alleging as a basis thereof: (1) Concealment from this Court by respondent of information available for consideration in relation to the asserted deficiency, respondent's refusal to make a complete examination or audit, and false representations by respondent to this Court that…
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Petitioner moved to vacate a decision of this Court that there was a deficiency in petitioner's income tax for 1956, which decision became final on Feb. 29, 1968, on the grounds of fraud on the Court, alleging as a basis thereof: (1) Concealment from this Court by respondent of information available for consideration in relation to the asserted deficiency, respondent's refusal to make a complete examination or audit, and false representations by respondent to this Court that petitioner had never furnished information to substantiate his deductions and (2) certain attempts by Government…
1Opinion of the Court
OPINION
Tannenwald, Judge:
This matter is before the Court on a motion by petitioner to vacate the decision entered in this case on October 26, 1967, as amended by a decision entered on November 30, 1967, dismissing the case for failure properly to prosecute. Such motion was filed on April 3, 1975, upon the granting of special leave to do so by Chief Judge Howard A. Dawson, Jr.
The case originated with a petition filed by petitioner personally on June 1,1964, as amended by a further petition filed on August 13, 1964, in response to a notice of deficiency dated April 24,1964, in which respondent…
2Cases cited15 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Theodore R. Kupferman, as Receiver of Vickers, Christy & Co., Inc. v. Consolidated Research and Manufacturing Corporation, Daniel JacobsonCourt of Appeals for the Second Circuit · 1972
- 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
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Grant v. CommissionerUnited States Tax Court · 1985
- Hazim v. CommissionerUnited States Tax Court · 1984
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Sennett v. CommissionerUnited States Tax Court · 1978
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