Selwyn Operating Corp. v. Commissioner
United States Board of Tax Appeals
PLEADING - REHEARING - NEWLY DISCOVERED EVIDENCE. - Petitioner filed a motion to set aside a final order redetermining deficiencies and for leave to file an amended petition setting up new facts and requesting a rehearing.
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PLEADING - REHEARING - NEWLY DISCOVERED EVIDENCE. - Petitioner filed a motion to set aside a final order redetermining deficiencies and for leave to file an amended petition setting up new facts and requesting a rehearing. Held, that the motion was defective in that it failed to allege facts which constitute a legal ground for the granting of a rehearing and was not supported by affidavits or other proof of such facts, and that the conditions in connection with the ascertaining by petitioner of the new facts alleged in the amended petition failed to meet the legal requirements of newly…
1Opinion of the Court
MEMORANDUM AND ORDER.
Trussell:
This matter comes before us upon motion of the petitioner filed October 26,1927, to set aside a final order of redetermination entered on May 7, 1927, and for leave to file an amended petition. This amended petition, submitted, recites an absolutely different state of facts from those set up in the original petition and testified to by petitioner’s witnesses on the hearing, and alleges that petitioner was not an organized corporation until December 12, 1920, and only began business on that date and had no taxable income whatsoever during the calendar years 1919…
2Cases cited14 opinions
- Capital Traction Co. v. HofSupreme Court of the United States · 1899
- Martinton v. FairbanksSupreme Court of the United States · 1885
- Hobbs v. SmithSupreme Court of Oklahoma · 1911
- Vickers v. Philip Carey Co.Supreme Court of Oklahoma · 1915
- Crim v. HandleySupreme Court of the United States · 1877
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3Cited by14 opinions
- Haft Trust v. CommissionerUnited States Tax Court · 1974
- Boyd v. Comm'rUnited States Tax Court · 2001
- Long v. CommissionerUnited States Tax Court · 1979
- Rose v. CommissionerUnited States Tax Court · 1971
- Chanik v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.