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The Tax Court generally lacks jurisdiction to vacate a final
decision. Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir.
1988), affg. 86 T.C. 1319 (1986); Lasky v. Commissioner, 235 F.2d
97, 100 (9th Cir. 1956), affd. per curiam 352 U.S. 1027 (1957).
The Court will vacate a final decision only in certain narrowly
circumscribed situations. For instance, this Court and some
Courts of Appeals have ruled that this Court may vacate a final
decision if that decision is shown to be void, or a legal
nullity, for lack of jurisdiction over either the subject matter
or the party, see Billingsley v. Commissioner, 868 F.2d 1081,
1084-1085 (9th Cir. 1989); Abeles v. Commissioner, 90 T.C. 103,
105-106 (1988); Brannon's of Shawnee, Inc. v. Commissioner, 69
T.C. 999, 1002 (1978), or if the decision was obtained through
fraud upon the Court, see Abatti v. Commissioner, supra; Senate
Realty Corp. v. Commissioner, 511 F.2d 929, 931 n.1 (2d Cir.
1975); Stickler v. Commissioner, 464 F.2d 368, 370 (3d Cir.
1972); Casey v. Commissioner, T.C. Memo. 1992-672. In addition,
the Court of Appeals for the Fifth Circuit has indicated that the
Tax Court has the power in its discretion, in extraordinary
circumstances, to vacate and correct a final decision where it is
based upon a mutual mistake of fact. See La Floridienne J.
Buttgenbach & Co. v. Commissioner, 63 F.2d 630 (5th Cir. 1933).
But cf. Harbold v. Commissioner, 51 F.3d 618, 621-622 (6th Cir.
1995).
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