Sharon E. Backstrom, Harold J. and Zelma G. Barbret, Virginia Boland, John A. and Theresa A. Cislaghi, Estate of Roger W. Dornbrock, Gary E. and Beverly G. Engel, Hermann K. and Helen W. Enzmann, - Page 3

                                        - 3 -                                         

          Maryn J. Dornbrock.  The decision is a stipulated decision,                 
          signed by counsel for the parties, and was entered by the Court             
          on December 23, 1993.  Mrs. Dornbrock's motion for leave to file            
          the motion to vacate or revise the decision was filed on April              
          15, 1996, over 2 years after the decision was entered.  No other            
          motions, such as a motion to vacate, or a notice of appeal, have            
          ever been filed in this case.  Concurrent with Mrs. Dornbrock's             
          motion for leave to file is a motion to vacate or revise, which             
          has been lodged with the Court.  Mrs. Dornbrock's motion for                
          leave to file was calendared for hearing and was heard at this              
          Court's Detroit, Michigan, trial session at which evidence was              
          adduced.3                                                                   
               This case arises out of Roger W. Dornbrock's (Mr. Dornbrock)           
          participation in a 1981 master recording leasing program known as           
          the Pop Phonomasters Leasing Program (Pop Phonomasters program).            
          Mr. Dornbrock participated in the leasing program in 1981 by                
          signing an "Offer to Participate in the Co-tenancy and Operating            
          Agreement and Phonomasters Lease" (Offer).  Mr. and Mrs.                    

          3                                                                           
               Under the circumstances herein, the motion for leave to file           
          the motion to vacate or revise is a prerequisite to filing the              
          motion to vacate or revise.  In deciding whether to grant or deny           
          a motion for leave to file a motion to vacate or revise, the                
          Court may consider the merits of the underlying motion to vacate            
          or revise to determine whether further proceedings are                      
          appropriate.  Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C.           
          999 (1978).  Accordingly, the Court here considers the merits of            
          Mrs. Dornbrock's motion to vacate or revise, even though the                
          motion before the Court is a motion for leave to file the motion            
          to vacate or revise.                                                        




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