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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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