Hilal v. Commissioner’s Empirical Analysis
2007
Citation profile
Relationships
Applies 26 U.S.C. § 7481 · 26 U.S.C. § 7483
Relies on Order of Railroad Telegraphers v. Railway Express Agency, Inc. · Commissioner v. McCoy · Abatti v. Commissioner · Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue · William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal Revenue
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As a general rule, once a decision of the tax court becomes final, the tax court lacks jurisdiction to vacate that decision. See, e.g., Davenport Recycling Assocs. v. Comm’r, 220 F.3d 1255 , 1259 (11th Cir. 2000). Courts have made exceptions to the finality rule in only three situations. Id. These exceptions to the general rule “must be construed narrowly” so that the finality of judgments is preserved. Id. The first exception to the finality rule is when the tax court may have originally lacked jurisdiction to enter a final decision. Billingsley v. Comm’r, 868 F.2d 1081, 1084-85 (9th Cir. 1989). The rationale for this exception is that it would “border on absurdity” to prevent the tax court on jurisdictional grounds from vacating a decision it lacked jurisdiction to enter in the first place. Id. at 1085 . Some circuits also allow an exception to the finality rule when there is a fraud upon the court. See, e.g., Drobny v. Comm’r, 113 F.3d 670, 677 (7th Cir. 1997). The third possible exception to the finality rule is for mutual mistake, where the tax court decision was predicated on the parties’ stipulation, and both the government and the taxpayer concede they mistakenly entered into the stipulation. Abatti v. Comm’r, 859 F.2d 115, 118 (9th Cir. 1988). The validity of this third exception is questionable. See, e.g., Harbold, 51 F.3d at 622 ; Small v. Comm’r, 122 F.2d 324, 324 (9th Cir. 1941). The tax court lacks jurisdiction to vacate its decision on other grounds, including ”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.