Legal Opinion
Kelley v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 23, 1995No. Nos. 93-70867, 94-70113PublishedCited by 17 opinions
1Opinion of the Court
LEAVY, Circuit Judge:
In these consolidated appeals we are called upon to determine whether the United States Tax Court (“Tax Court”) possesses the equitable power to reform consent-to-extend agreements entered into between taxpayers and the revenue collecting arm of the federal government. For the reasons which follow, we conclude that the Tax Court has a limited equitable power to reform such agreements, so long as they are properly before the Tax Court in the exercise of its subject matter jurisdiction.
FACTS AND PRIOR PROCEEDINGS
David M. Kelley (“Kelley”) and his former wife, Nancy, filed…
2Cases cited22 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- 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
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Woods v. CommissionerUnited States Tax Court · 1989
17 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Estate of Hilda Ashman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- I & O Publishing Co., Inc., and Wallace Ward v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
- Frank Shih, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
12 more not listed; retrieve them via the Exa API.