W. Robert Curtis and Cheryl L. Riess-Curtis - Page 6

                                        - 6 -                                         
               The 90th day after the Court entered the decision in this              
          case was Wednesday, November 29, 1995.                                      
               On Tuesday, December 26, 1995, the one hundred and                     
          seventeenth day after the decision was entered, the Court                   
          received and filed respondent's Motion for Leave.  On that same             
          date, the Court received and lodged two additional motions                  
          submitted by respondent; namely, (1) A Motion to Vacate Decision            
          (respondent's Motion to Vacate), and (2) a Motion to Dismiss for            
          Lack of Jurisdiction and to Strike TEFRA Partnership Items                  
          (respondent's Motion to Dismiss for Lack of Jurisdiction).                  
               The question presented is whether grounds exist in this case           
          for vacating what is otherwise a final decision.  As explained in           
          greater detail below, we will grant respondent's Motion for Leave           
          to File Motion to Vacate Decision.                                          
               The decision in this case was entered on August 31, 1995.              
          See sec. 7459(c).  A decision of this Court becomes final upon              
          expiration of the time to file a notice of appeal with respect to           
          such decision.  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).  The 90-day appeal           
          period may be extended by the timely filing of a motion to vacate           
          or revise the decision.  Fed. R. App. P. 13(a).  Absent special             
          leave of the Court, such a motion must be filed within 30 days              
          after the decision has been entered.  Rule 162.  The disposition            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011