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Commissioner, T.C. Memo. 1993-381; see also Heim v. Commissioner,
872 F.2d 245, 249 (8th Cir. 1989), affg. an order of the Court;
Toscano v. Commissioner, 441 F.2d at 933; Kenner v. Commissioner,
supra at 691-692; DiSanza v. Commissioner, supra; Pulitzer v.
Commissioner, T.C. Memo. 1987-408.
The Court is satisfied that neither Mr. Young, Mr.
Pasternak, nor any other party involved in the Pop Phonomasters
litigation, made any deliberate attempt to deny Mr. or Mrs.
Dornbrock or the Estate of Roger W. Dornbrock, deceased, Maryn J.
Dornbrock, personal representative, their right to be heard by
this Court. Mrs. Dornbrock has failed to show that any of Mr.
Young's actions in this case involved the "evil intent, deceit or
collusion which have marked those cases where final verdicts have
been set aside." See Senate Realty Corp. v. Commissioner, 511
F.2d at 933. Mrs. Dornbrock has not convinced us that a fraud
was perpetrated on this Court in the entry of the decision of
this case on December 23, 1993, as to Maryn J. Dornbrock or the
Estate of Roger W. Dornbrock, deceased, Maryn J. Dornbrock,
personal representative. Therefore, Mrs. Dornbrock's motion for
leave to file a motion to vacate or revise decision will be
denied.
An appropriate order
will be issued.
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