Adams v. Commissioner
United States Tax Court
Former counsel for petitioners agreed on their behalf that they would be bound by the result in other cases involving an issue in this case. Thereafter petitioners moved to be relieved of the agreement on the grounds that counsel was not authorized to enter into it and that he had a conflict of interest. Held: Petitioners' motion is denied. No cognizable prejudice was shown.
1Opinion of the Court
Dayton W. Adams, Jr., and Shelley A. Adams, Petitioners v. Commissioner of Internal Revenue, Respondent
Adams v. Commissioner
Docket No. 922-82
United States Tax Court
85 T.C. 359; 1985 U.S. Tax Ct. LEXIS 44; 85 T.C. No. 20;
August 22, 1985, Filed
Former counsel for petitioners agreed on their behalf that they would be bound by the result in other cases involving an issue in this case. Thereafter petitioners moved to be relieved of the agreement on the grounds that counsel was not authorized to enter into it and that he had a conflict of interest. Held: Petitioners' motion is denied. No cognizable…
2Cases cited19 opinions
- Brooks v. CommissionerUnited States Tax Court · 1984
- Senate Realty Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Stone v. Bank of CommerceSupreme Court of the United States · 1899
- Alexander v. Superior CourtArizona Supreme Court · 1984
- Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
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