Transpac Drilling Venture 1982-08, Albert D. & Luella L. Eshelman, A Partner Other Than The Tax Matters Partner - Page 6

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               Mr. Haydon did not appear at the hearing.  However, in light           
          of respondent's belated decision to oppose Mr. Chwasky's motion,            
          the Court offered Mr. Haydon the opportunity for a second hearing           
          or to file a written statement with the Court.  Mr. Haydon                  
          elected the second option and filed a written statement with the            
          Court on May 28, 1996.                                                      
               Mr. Haydon's written statement contains a discussion of the            
          circumstances surrounding Mr. Haydon's communications with                  
          respondent's North Atlantic Regional Counsel's office leading up            
          to the filing of Mr. Chwasky's Motion for Leave to File Motion to           
          Vacate Decision.  In sum, Mr. Haydon contends that Regional                 
          Counsel's decision not to object to the motion for leave was                
          based on equitable considerations; i.e., that Transpac's general            
          partner has defrauded the limited partners and that the latter              
          deserved their day in court.  In this regard, Mr. Haydon argues             
          that respondent should be bound by Regional Counsel's decision              
          not to object to the pending motion.                                        
          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 shall deny Mr. Chwasky's Motion for                
          Leave to File Motion to Vacate Decision.                                    
          The decision in this case was entered on October 26, 1994.                  
          Sec. 7459(c).  A decision of this Court becomes final upon                  





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