William H. Kenner and Eleanor v. Kenner 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.

• “We think . . . that it can be reasoned that a decision produced by fraud on the court is not in essence a decision at all, and never becomes final.”
• “Finality accrues promptly after the exhaustion of the possibilities of direct review.”
• relief may be allowed in the case of fraud on the court
• relief may be allowed in the case of fraud on the court
• relief may be allowed in the case of fraud on the court
• “[I]t can be reasoned that a decision produced by fraud on the court is not in essence a decision at all, and never becomes 23 The “reasonable time” limit notably contrasts with the one-year limit on HRCP Rule 60(b)(3

Source: CourtListener parenthetical corpus (CC0).