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of a motion for leave to file a motion to vacate or revise a
decision lies within the sound discretion of the Court. Heim v.
Commissioner, 872 F.2d 245, 246 (8th Cir. 1989), affg. T.C. Memo.
1987-1.
In the instant case, respondent did not file a notice of
appeal or a timely motion to vacate or revise the decision
entered August 31, 1995. Thus, the decision became final on
Wednesday, November 29, 1995, 90 days after the decision was
entered. Sec. 7481(a)(1).
Once a decision of this Court becomes final, we may vacate
the decision only in certain narrowly circumscribed situations.
Helvering v. Northern Coal Co., 293 U.S. 191 (1934). For
instance, some courts have ruled that this Court may vacate a
final decision if that decision is shown to be void, a legal
nullity, for lack of jurisdiction over either the subject matter
or the party, see 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. Commissioner, 71 T.C. 108, 111-112
(1978), or if the decision was obtained through fraud upon the
Court, see Abatti v. Commissioner, 859 F.2d 115 (9th Cir. 1988),
affg. 86 T.C. 1319 (1986); Senate Realty Corp. v. Commissioner,
511 F.2d 929, 931 (2d Cir. 1975); Stickler v. Commissioner, 464
F.2d 368, 370 (3d Cir. 1972); Casey v. Commissioner, T.C. Memo.
1992-672. In addition, some courts have indicated that the Tax
Court has the power in its discretion, in extraordinary
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