- 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011