Legal Opinion
Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 28, 1971No. 17-56223PublishedCited by 130 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
This case presents two questions:
1. Did the Tax Court have jurisdiction, after its decision had become final under 26 U.S.C. § 7481, to grant leave to *931file a motion to vacate its decision on the ground of fraud on the court ?
2. If the Tax Court had such jurisdiction, should it have granted leave and afforded the taxpayer an evidentiary hearing in this case? We answer both questions in the affirmative and remand to the Tax Court for further proceedings.
The question arises in this way. One John J. Toscano, with whom petitioner Josephine C. Zelasko was then living, but to…
2Cases cited49 opinions
- United States v. ThrockmortonSupreme Court of the United States · 1878
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Mercoid Corp. v. Mid-Continent Investment Co.Supreme Court of the United States · 1944
- Morton Salt Co. v. G. S. Suppiger Co.Supreme Court of the United States · 1942
- Borden's Farm Products Co. v. BaldwinSupreme Court of the United States · 1934
44 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Elizabeth Albright Latshaw v. Trainer Wortham & Company, Inc., a Corporation Robert J. Vile, a Natural PersonCourt of Appeals for the Ninth Circuit · 2006
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Valerio v. Boise Cascade Corp.District Court, N.D. California · 1978
- Coulson v. CoulsonOhio Supreme Court · 1983
- Levander v. Prober (In re Levander)Court of Appeals for the Ninth Circuit · 1999
125 more not listed; retrieve them via the Exa API.