Johnny Daccarett-Ghia, Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that “mere commonality of subject matter is insufficient” to “give rise to the authority to dismiss the petition” under the fugitive disentitlement doctrine
• holding that \mere commonality of subject matter\ did not establish a sufficient nexus between a Tax Court proceeding and a party's fugitive status based on \his failure to appear in a crimi- nal case pending in another jurisdiction\
• stating that “mere commonality of subject matter is insufficient” to “give rise to the authority to dismiss the petition” under the fugitive disentitlement doctrine
• observing that the appellant’s “failure to appear in reference to the New Jersey federal indictment has had no institutional effect on the Tax Court [because] [a]ppellant’s presence was in no way required at the Tax Court’s proceedings
• observing that the appellant’s “failure to appear in reference to the New Jersey federal indictment has had no institutional effect on the Tax Court [because] [a]ppellant's presence was in no way required at the Tax Court's proceedings
• claimant's flight from related prosecution \neither affect[ed] the [tax] court's ability to carry out its judicial business nor prejudice[d] the government as a litigant\ in the tax case on appeal

Source: CourtListener parenthetical corpus (CC0).