Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal Revenue

Ninth Circuit

Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal Revenue

553 F.2d 1207, 23 Fed. R. Serv. 2d 570, 40 A.F.T.R.2d (RIA) 5075, 1977 U.S. App. LEXIS 13430

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 12, 1977

Docket75-2727

StatusPublished

Cited by12 cases

This text of 553 F.2d 1207 (Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal Revenue, 553 F.2d 1207, 23 Fed. R. Serv. 2d 570, 40 A.F.T.R.2d (RIA) 5075, 1977 U.S. App. LEXIS 13430 (9th Cir. 1977).

Pincite

Opinion

PER CURIAM:

Clifford Magee May appeals from the denial by the Tax Court of his motion to intervene in a proceeding initiated by Jean L. May, his former wife, for redetermination of a tax deficiency determined against her.

Intervention in a proceeding before it has been held to be within the sound discretion of the Tax Court. See Levy Trust v. Commissioner, 341 F.2d 93, 94 (5th Cir. 1965); Cincinnati Transit, Inc. v. Commissioner, 55 T.C. 879, 883 (1971), aff’d, 455 F.2d 220, 221 (6th Cir. 1972); Central Union Trust Co. v. Commissioner, 18 B.T.A. 300, 303 (1929). Under Federal Rule of Civil Procedure 24(b), where intervention is a matter of discretion and not of right, the denial of a motion to intervene is appealable only where there is a clear abuse of discretion, Allen Calculators, Inc. v. National Cash Register Co., 322 U.S. 137, 142, 64 S.Ct. 905, 88 L.Ed. 1188 (1944); Brennan v. Silvergate Dist. Lodge No. 50, 503 F.2d 800, 803 (9th Cir. 1974); Van Hoomissen v. Xerox Corp., 497 F.2d 180, 181 (9th Cir. 1974), and we have been directed to no authority holding that a different principle should apply upon review of a denial by the Tax Court of leave to intervene.

After a careful review of the record, we conclude that the Tax Court did not abuse its discretion in denying said motion, and that, therefore, the denial of the motion to intervene is not appealable. See Hodgson v. United Mine Workers, 153 U.S.App.D.C. 407, 473 F.2d 118, 126-27 & n. 40 (1972) (under Rule 24(b), whether discretion was abused is treated as a jurisdictional question; upon concluding that the district court’s denial was proper, the appellate court will dismiss the appeal rather than affirm); cf. O’Donnell v. Wien Air Alaska, Inc., 551 F.2d 1141, 1148 (9th Cir. 1977) (federal appellate jurisdiction depends upon determination whether a dispute under the Railway Labor Act is “major” or “minor”).

APPEAL DISMISSED.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

Clifford Magee May appeals from the denial by the Tax Court of his motion to intervene in a proceeding initiated by Jean L. May, his former wife, for redetermination of a tax deficiency determined against her.

Intervention in a proceeding before it has been held to be within the sound discretion of the Tax Court. See Levy Trust v. Commissioner, 341 F.2d 93, 94 (5th Cir. 1965); Cincinnati Transit, Inc. v. Commissioner, 55 T.C. 879, 883 (1971), aff’d, 455 F.2d 220, 221 (6th Cir. 1972); Central Union Trust Co. v. Commissioner, 18 B.T.A. 300, 303 (1929). Under Federal Rule of Civil Procedure 24(b), where intervention is a matter of discretion and not of right, the denial of a motion to intervene is appealable only where there is a clear abuse of discretion, Allen Calculators, Inc. v. National Cash Register Co., 322 U.S. 137, 142, 64 S.Ct. 905, 88 L.Ed. 1188 (1944); Brennan v. Silvergate Dist. Lodge No. 50, 503 F.2d 800, 803 (9th Cir. 1974); Van Hoomissen v. Xerox Corp., 497 F.2d 180, 181 (9th Cir. 1974), and we have been directed to no authority holding that a different principle should apply upon review of a denial by the Tax Court of leave to intervene.

After a careful review of the record, we conclude that the Tax Court did not abuse its discretion in denying said motion, and that, therefore, the denial of the motion to intervene is not appealable. See Hodgson v. United Mine Workers, 153 U.S.App.D.C. 407, 473 F.2d 118, 126-27 & n. 40 (1972) (under Rule 24(b), whether discretion was abused is treated as a jurisdictional question; upon concluding that the district court’s denial was proper, the appellate court will dismiss the appeal rather than affirm); cf. O’Donnell v. Wien Air Alaska, Inc., 551 F.2d 1141, 1148 (9th Cir. 1977) (federal appellate jurisdiction depends upon determination whether a dispute under the Railway Labor Act is “major” or “minor”).

APPEAL DISMISSED.

In Re George I. Benny and Alexandra Benny, Debtors. (Four Cases) Alexandra Benny, Debtor-Appellant v. John M. England, Trustee Chicago Title Insurance Company, Creditor, Etc., United States of America, Intervenor-Appellant v. John M. England, Trustee, Chicago Title Insurance Company, Creditor, Etc., Keith M. Lundin, Mark B. McFeely William L. Norton, George C. Paine, Iii, Hugh Robinson and Arthur N. Votolato, Jr., Bankruptcy Judges, Applicants for Intervention-Appellants v. Alexandra Benny, Debtor-Appellee. United States of America, Intervenor-Petitioner-Appellee v. John M. England, Trustee Chicago Title Insurance Company, Creditor, Etc.

791 F.2d 712 (Ninth Circuit, 1986)

New Orleans Public Service, Inc. v. United Gas Pipe Line Company

732 F.2d 452 (Fifth Circuit, 1984)

New Orleans Public Service, Inc. v. United Gas Pipe Line Co.

732 F.2d 452 (Fifth Circuit, 1984)

Sampson v. Commissioner

81 T.C. No. 33 (U.S. Tax Court, 1983)

Smith v. Commissioner

77 T.C. 326 (U.S. Tax Court, 1981)

Cite This Page — Counsel Stack

Bluebook (online)

553 F.2d 1207, 23 Fed. R. Serv. 2d 570, 40 A.F.T.R.2d (RIA) 5075, 1977 U.S. App. LEXIS 13430, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jean-l-may-clifford-magee-may-intervenor-appellant-v-commissioner-of-ca9-1977.

Opinion

Related

Cite This Page — Counsel Stack