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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).
Discussion
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
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