Court Opinion

ID: 9478910
Source: CourtListenerOpinion
Date Created: 2023-08-05 07:02:19.85957+00
Date Added: 2024-06-11T17:46:41.735837
License: Public Domain

LAY, Chief Judge,
with whom NICHOL, Senior District Judge, joins, concurring.
In Commissioner v. McCoy, 484 U.S. 3, 108 S.Ct. 217, 98 L.Ed.2d 2 (1987), the Supreme Court stated, “[t]he Tax Court is a court of limited jurisdiction and lacks general equitable powers.” Id. at -, 108 S.Ct. at 219. Therefore, I would hold that the tax court has no equitable power. Under these circumstances, it is unnecessary to reach the question of whether the taxpayers have made an adequate showing of exceptional circumstances under Federal Rule of Civil Procedure 60(b). For this reason I concur in the result of Judge Gibson’s opinion.