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WARD v. C.I.R.

No. 89-4580.

907 F.2d 517 (1990)

Gerald D. WARD and Joan Ward (Deceased), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 1, 1990.

Attorney(s) appearing for the Case

Robert D. Grossman, Jr., Grossman & Flask, Washington, D.C., for petitioners-appellants.

William F. Nelson, Chief Counsel, I.R.S., Gilbert S. Rothenberg, Roger M. Olsen, Gary R. Allen, Chief, Janet K. Jones, Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before REAVLEY, JONES and DUHE, Circuit Judges.

EDITH H. JONES, Circuit Judge:

Gerald Ward appeals from an order of the Tax Court dismissing for untimeliness of his petition for redetermination of a deficiency, 92 T.C. 949. 26 U.S.C. § 6213(a). When issuing its final order, the Tax Court set aside a prior default judgment favoring petitioners. Although we conclude that the Tax Court did not abuse its discretion by setting aside its prior ruling, we find that the IRS failed to...

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