The Manchester Group and Subsidiaries, Formerly Torrey Enterprises, Inc., and Subsidiaries, Formerly Torrey Development Corporation and Subsidiaries - Page 11

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               In the present case, justice does not demand that we grant             
          petitioners' Motion for Leave.                                              
               First, we disagree with the assertion that the actions of              
          petitioners' counsel were "inadvertent".  Rather, the record                
          clearly demonstrates that petitioners' counsel intentionally                
          delayed submitting petitioners' various motions until the eve of            
          the expiration of the 90-day period that typically leads to the             
          finality of a stipulated decision.  Petitioners' counsel                    
          intentionally delayed submitting the motions for what he regarded           
          as strategic reasons.  Thus, it cannot be said that the actions             
          of petitioners' counsel were "inadvertent".                                 
               Second, we disagree that our Rules lack specific guidance              
          regarding the time when a claim for litigation costs should be              
          made.  We have previously discussed at length the provisions of             
          our Rules regarding the time and manner of making a claim for               
          litigation costs, see Manchester Group v. Commissioner, T.C.                
          Memo. 1994-604, and we will not repeat that discussion herein.7             
          Suffice it to say that petitioners' counsel should not have                 
          waited to file the instant motions until the 89th day after the             
          entry of the stipulated decision if he did not intend it to be              
          conclusive as to litigation costs.  Rather, when respondent                 

          7  Cf. Abatti v. Commissioner, 859 F.2d 115, 119 (9th Cir.                  
          1988) (holding that a taxpayer's misunderstanding of the Tax                
          Court's Rules is insufficient to overcome the doctrine of                   

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