The Manchester Group Subsidiaries, Formerly Torrey Development Corporation 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.

• explaining that “[t]he Tax Court lacks jurisdiction to alter a decision after it becomes final” unless it lacked jurisdiction to enter the decision or the decision resulted from fraud on the court
• explaining that “[t]he Tax Court lacks jurisdiction to alter a decision after it becomes final” unless it lacked jurisdiction to enter the decision or the decision resulted from fraud on the court

Source: CourtListener parenthetical corpus (CC0).