Carl J. D. Bauman and Margaret A. Bauman - Page 2

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          June 1994, and the Court filed its opinion on May 2, 1996.  The             
          Court entered decisions (the decisions) with respect to both                
          docket Nos. at issue in these cases on September 24, 1996.  On              
          that date, counsel of record for docket No. 37669-85 was Robert             
          L. Manley (Mr. Manley), and counsel of record for docket No.                
          38099-85 was James P. Self (Mr. Self).  The Clerk of the Court              
          served the decision in docket No. 37669-85 on Mr. Manley.                   
          Similarly, he served the decision in docket No. 38099-85 on Mr.             
          Self.  Neither party filed a timely notice of appeal with respect           
          to either decision.                                                         
               On February 18, 1997, petitioners appealed the decisions to            
          the Court of Appeals for the Ninth Circuit.  The Commissioner               
          thereafter filed a motion to dismiss petitioners' appeal for lack           
          of jurisdiction, contending that the appeal was not timely.  On             
          April 24, 1997, the Court of Appeals granted the Commissioner's             
          motion to dismiss for lack of jurisdiction.                                 
               On May 19, 1997, for the purpose of creating a second period           
          of appellate review for each decision, petitioners filed the two            
          motions now before the Court.1  Petitioners maintain that they              
          failed to appeal the decisions during the prescribed appeal                 
          period because they did not learn that the decisions had been               
          entered until February 10, 1997, 49 days after the appeal period            

               1Petitioners also lodged their motions to vacate the                   
          decisions at issue in this case.                                            

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