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as a payment for purpose of determining interest due. The
parties have locked horns on four elements upon which the
resolution of this question depends:
(1) Respondent contends that the 1994 decision has
become final and that petitioner's motion seeks to modify
that decision contrary to the established principle that
this Court does not have jurisdiction to take such action in
the absence of a showing of fraud on the Court, or lack of
jurisdiction, in respect of the 1994 decision, which
elements are concededly not present herein. Petitioner
asserts that, since it seeks no change in the amounts of the
deficiencies for 1977 and 1978 set forth in the 1994
decision, it is not seeking to modify a final decision, but
only the underlying figures set forth in the 1994
computations for the limited purpose of determining interest
due.
(2) Respondent also argues that the relief petitioner
is requesting involves a change in the numbers set forth in
the 1994 computations, including specific line entries and
that such changes would require the Court to re-open the
record to admit new facts, a procedure that constitutes a
prohibited attempt to introduce a new matter in a Rule 155
proceeding.
(3) Respondent contends that, even if we find that we
have jurisdiction, petitioner is bound by the 1994
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