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In an order dated April 11, 1997, the Court directed
respondent to file a response to petitioners' motion, while
allowing Robert Patrick Sticht, Esq. (Mr. Sticht), counsel for
non-test-case taxpayers participating in the Dixon evidentiary
hearing, and Joe Alfred Izen, Jr., Esq. (Mr. Izen), counsel for
test-case and non-test-case taxpayers participating in the Dixon
evidentiary hearing, to file a response to petitioners' motion in
their discretion.
On May 12, 1997, respondent filed a response in opposition
to petitioners' Motion for Reconsideration with attached Motion
To Consolidate.
On May 30, 1997, pursuant to the Court’s order dated
April 11, 1997, Mr. Sticht filed a response in opposition to
petitioners' motion insofar as petitioners seek to have their
case consolidated with the Dixon group of cases. Mr. Izen did
not file a response to petitioners' motion.
Discussion
1. Petitioners' Motion for Leave To File Motion To Vacate
Decision
Section 7481(a)(1) provides the general rule that a decision
of the Tax Court becomes final upon expiration of the time to
file a notice of appeal. Section 7483 provides that a notice of
appeal generally must be filed within 90 days after a decision is
entered. However, the 90-day appeal period may be extended if
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