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Subsequent to the entry of the Decision in Docket No. 28098-92,
petitioner learned of the MAR Memorandum. Thereafter, petitioner filed her
Motion for Leave and lodged her Motion to Vacate Decision in this case.
Discussion
The date of a decision of this Court is the date an order specifying the
amount of the deficiency is "entered" in the records of the Tax Court, which,
in this case, was April 13, 1990. Sec. 7459(c). A decision of this Court
becomes final upon expiration of the time to file a notice of appeal if no
notice of appeal is filed. Sec. 7481(a)(1). Generally, a notice of appeal
must be filed within 90 days after the decision is entered by this Court.
Sec. 7483; Fed. R. App. P. 13(a). A motion to vacate or revise a decision
must be filed within 30 days after the decision is entered unless the Court
"shall otherwise permit". Rule 162. A motion to vacate a decision, filed
more than 30 days after entry of the decision, may be filed only by leave of
the Court, usually by the granting of a motion for leave to file an untimely
motion to vacate. The granting of such a motion for leave to file a motion to
vacate, or the granting of a timely motion to vacate, lies within the sound
discretion of this Court. Heim v. Commissioner, 872 F.2d 245, 246 (8th Cir.
1989), affg. T.C. Memo. 1987-1; Lentin v. Commissioner, 237 F.2d 5, 6 (7th
Cir. 1956). If a motion to vacate has been timely filed, the 90-day period
for filing an appeal is terminated, and the full time commences to run after
the motion is adjudicated. Fed. R. App. P. 13(a).
Once a decision becomes final, this Court may vacate it only in narrowly
circumscribed situations. Helvering v. Northern Coal Co., 293 U.S. 191, 193
(1934). The Court may vacate a final decision if it is shown to be void, or a
legal nullity, for lack of jurisdiction over the subject matter or a party.
Billingsley v. Commissioner, 868 F.2d 1081 (9th Cir. 1989); Abeles v.
Commissioner, 90 T.C. 103, 105-106 (1988); Brannon's of Shawnee, Inc. v.
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