- 14 -
Commissioner, 71 T.C. 108, 111-112 (1978). The Court may also
vacate a decision after the decision becomes final if there has
been a fraud on the Court. Abatti v. Commissioner, 859 F.2d 115
(9th Cir. 1988), affg. 86 T.C. 1319 (1986); Senate Realty Corp.
v. Commissioner, 511 F.2d 929, 931 (2d Cir. 1975); Stickler v.
Commissioner, 464 F.2d 368, 370 (3d Cir. 1972). Mrs. Dornbrock's
motion alleges lack of jurisdiction as well as fraud on the
Court.10
The jurisdiction of this Court is based on a timely filed
petition. Levitt v. Commissioner, 97 T.C. 437, 441 (1991). When
a taxpayer files a timely petition, this Court's jurisdiction is
invoked and remains unimpaired until the controversy is decided.
Dorl v. Commissioner, 57 T.C. 720, 722 (1972); Main-Hammond Land
Trust v. Commissioner, 17 T.C. 942, 956 (1951), affd. 200 F.2d
308 (6th Cir. 1952). However, when an individual fails to sign
the petition or to ratify the petition and does not intend to
become a party to the litigation, this Court acquires no
jurisdiction over that individual. Levitt v. Commissioner, supra
10
In Reo Motors, Inc. v. Commissioner, 219 F.2d 610 (6th Cir.
1955), the circuit to which this case would be appealed, the
Court of Appeals for the Sixth Circuit indicated that the Tax
Court also has the power in its discretion, in extraordinary
circumstances, to vacate and revise a final decision where it is
based upon a mutual mistake of fact. However, in Harbold v.
Commissioner, 51 F.3d 618, 619 (6th Cir. 1995), the Sixth Circuit
held that the case of Reo Motors, Inc. v. Commissioner, supra, is
no longer binding in that circuit and the case is considered to
have been overruled by Lasky v. Commissioner, 352 U.S. 1027
(1957).
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