United States Ninth Circuit

In an appeal from a judgment of the district court’s denying taxpayers' Rule 60(b) motion to vacate a 1967 tax judgment against them on the basis of fraud by the government, judgment is affirmed because although intervening evidence shows some misconduct on the part of the government, the evidence is insufficient to demonstrate fraud on the court, and where taxpayers' Throckmorton claim fails.

Appellate Information

• Decided 09/28/2011
• Published 09/28/2011

Judges

• W. FLETCHER

Court

• United States Ninth Circuit

Counsel