Legal Opinion
Douglas P. Snow & Deborah J. Snow v. Commissioner
United States Tax Court
Decided June 17, 2014No. Docket 6838-95, 6839-95Unknown
1Opinion of the Court
OPINION
Ruwe, Judge:
The matter before us concerns petitioners’ motions for leave to file motions to vacate orders of dismissal. The motions were filed on July 3, 2013. The orders of dismissal that petitioners’ motions seek to vacate were entered on October 15, 1996, pursuant to our opinion in Snow v. Commissioner, T.C. Memo. 1996-457.
Background
The petitions in these cases were filed in 1995 regarding notices of deficiency for the taxable years 1987 and 1990. The notices of deficiency had been mailed in May 1993.
Shortly after the petitions were filed, the parties each moved to dismiss for lack…
2Cases cited32 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Monge v. CommissionerUnited States Tax Court · 1989
- 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
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