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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 with 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 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, neither petitioners nor the
participating partners filed a notice of appeal or a timely
motion to vacate or revise the decision entered October 26, 1994.
Thus, the decision became final on Tuesday, January 24, 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, or a legal
nullity, for lack of jurisdiction over either the subject matter
or the party, see Billingsley v. Commissioner, 868 F.2d 1081 (9th
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