Joseph M. Michaels and Vicki R. Michaels v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that Tax Court correctly adopted the principles of Civil Rule 60(a) in determining that it had jurisdiction to correct clerical errors in a decision after the time for appeal had expired
• considering whether vacatur was justified under Rule 60(a) of the Federal Rules of Civil Procedure

Source: CourtListener parenthetical corpus (CC0).