- 271 - V. Fraud on the Court Although rule 60(b) of the Federal Rules of Civil Procedure provides a list of the grounds upon which a court may relieve a party or a party's legal representative from a final judgment, the rule also includes a so-called saving clause which states: "This rule does not limit the power of a court * * * to set aside a judgment for fraud upon the court." It is well settled that the Tax Court may reopen and set aside a decision on the basis of fraud on the Court. See Toscano v. Commissioner, 441 F.2d 930 (9th Cir. 1971) (fraud on the court properly raised where the taxpayer asserted that the Court's decision sustaining the Commissioner's determination of joint deficiencies was based on tax returns on which the taxpayer's signature was either forged or made under duress), vacating 52 T.C. 295 (1969). A. Case Law Survey Hazel-Atlas Glass Co. v. Hartford-Empire Co., 322 U.S. 238 (1944), overruled on other grounds Standard Oil v. United States, 429 U.S. 17, 18 (1976), is the leading case considering fraud on the court. In Hazel-Atlas Glass, certain officials and attorneys representing Hartford Empire Co. (Hartford) fraudulently prepared and published an article in a trade publication that Hartford subsequently used to support its pending application for a patent before the Patent Office. After obtaining the patent, Hartford sued Hazel-Atlas Glass Co. (Hazel) for infringement in a District Court. The District Court dismissed the case on the ground that no infringement had beenPage: Previous 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 Next
Last modified: May 25, 2011