Durham Farms v. Commissioner
Opinion
Lead Opinion
MEMORANDUM *
Durham Farms, # 1, and a number of other partnerships formed by Walter J. Hoyt, III (hereafter collectively Durham Farms), appeal, in part, the tax court’s judgment against them as well as its refusal to reopen. We affirm.
(1) Principally, Durham Farms complains about the tax court’s denial of a motion to reopen the case for the purpose of receiving additional evidence and considering further issues after it had issued its judgment. See Tax Ct. R. 161. The tax court construes that rule to permit reopening only when there is a showing of “unusual circumstances or substantial error.” Johnson v. Commissioner, 78 T.C.M. (CCH) 121,122 (1999). Even then, the taxpayer must show that the tax court made “manifest errors of fact or law,” or if the taxpayer bases its motion on newly discovered evidence, it must show that the evidence “could not have been introduced before the filing of an opinion.” Id.; see also Benn v. Commissioner, 394 F.2d 505, 506 (5th Cir.1968). Here it is pellucid that Durham Farms could have moved for reopening for the taking of further evidence or for the consideration of further issues during the lengthy period between the end of the trial, November…