Bloomfield v. Commissioner
United States Tax Court
Previously this Court held that a net operating loss claimed by petitioner passed to the trustee in bankruptcy. 52 T.C. 745. Held, a motion to substitute the trustee in bankruptcy is denied because he would under no circumstances be entitled to relief in this proceeding. Held, further, the reasons advanced by petitioner are insufficient to support the granting of his motions to vacate or revise the prior decision and for further trial and reconsideration.
1Opinion of the Court
supplemental opinion
Tannenwald, Judge:
On August 4, 1969, a decision herein was entered in favor of respondent and an opinion filed in connection therewith. On October 20,1969, pursuant to a previously granted extension of time, petitioner filed a Motion to Vacate or Revise Decision and a Motion for Further Trial and Reconsideration. On October 27,1969, a Motion to Substitute Trustee in Bankruptcy was also filed.
The essential facts arc fully set forth in our previous opinion (see 52 T.C. 745) and need not be repeated here. In that opinion, we held that any claim resulting from a net operating…
2Cases cited7 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- Rodney v. Comm'rUnited States Tax Court · 1969
- Dolan v. CommissionerUnited States Tax Court · 1965
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Bloomfield v. CommissionerUnited States Tax Court · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Delman v. CommissionerUnited States Tax Court · 1979
- Davis v. CommissionerUnited States Tax Court · 1978
- In Re LusterUnited States Bankruptcy Court, N.D. Illinois · 1991
- Bloomfield v. CommissionerUnited States Tax Court · 1970
- Davis v. CommissionerUnited States Tax Court · 1978
2 more not listed; retrieve them via the Exa API.