(Download) "Davenport Recycling Associates V. Commissioner Of Internal Revenue" by Eleventh Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Davenport Recycling Associates V. Commissioner Of Internal Revenue
- Author : Eleventh Circuit U.S. Court of Appeals
- Release Date : January 02, 2000
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 84 KB
Description
Ernest C. Karras and Marion K. Karras ("the Karrases") appeal from an order of the United States Tax Court, issued after an evidentiary hearing, denying them leave to file a motion to vacate the assessment of tax liability arising from a partnership in which they were limited partners. *fn1 On appeal, the Karrases argue that the denial should be reversed because the Tax Court lacked jurisdiction to assess the tax in the first instance and because the order was procured by fraud on the court. Because we conclude that the Tax Court did not abuse its discretion, we affirm.