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TOSCANO v. C. I. R.

No. 24595.

441 F.2d 930 (1971)

Josephine C. TOSCANO aka Josephine C. Zelasko, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

April 28, 1971.

Attorney(s) appearing for the Case

George H. Zeutzius (argued), Pasadena, Cal., for petitioner-appellant.

Grant W. Wiprud (argued), Lee A. Jackson, Elmer J. Kelsey, Issie L. Jenkins, Attys., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., K. Martin Worthy, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before CHAMBERS and DUNIWAY, Circuit Judges, and BYRNE, District Judge.

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 file 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...

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