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
Norris Bloomfield, Petitioner v. Commissioner of Internal Revenue, Respondent
Bloomfield v. Commissioner
Docket No. 2864-67
United States Tax Court
54 T.C. 554; 1970 U.S. Tax Ct. LEXIS 189;
March 19, 1970, Filed
The motions to substitute trustee in bankruptcy, to vacate or revise decision, and for further trial and reconsideration are denied.
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…
2Cases cited8 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
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