FLOOD v. COMMISSIONER OF INTERNAL REVENUE

No. 71-1329.

468 F.2d 904 (1972)

John N. FLOOD and Catherine Flood, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

October 20, 1972.


Attorney(s) appearing for the Case

John N. Flood, in pro per.

William A. Friedlander, Atty. (argued), Meyer Rothwacks, Thomas L. Stapleton, Mary J. McGinn, Attys., Fred B. Ugast, Acting Asst. Atty. Gen., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee.

Before DUNIWAY and WRIGHT, Circuit Judges, and PREGERSON, District Judge.


EUGENE A. WRIGHT, Circuit Judge:

The Tax Court denied petitioners' request for special leave to file a motion to vacate two Tax Court decisions which had become final in 1962, seven years earlier. Dr. and Mrs. Flood had not appealed the 1962 decisions, which had been based on settlement stipulations signed by their attorney of record at that time. In their motion for special leave, they urged that their attorney had perpetrated a fraud upon the court by entering into...

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