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the taxpayer files a timely motion to vacate or revise the
decision. Fed. R. App. P. 13(a). Pursuant to Rule 162, a motion
to vacate or revise a decision must be filed within 30 days after
the decision is entered, unless the Court allows otherwise.
Petitioners did not file a notice of appeal or a timely
motion to vacate or revise the stipulated decision that was
entered in this case on May 8, 1987, and the decision became
final on August 6, 1987. See secs. 7459(c), 7481(a)(1). As a
consequence, petitioners were required to file a motion for leave
to file their motion to vacate the stipulated decision entered in
their case.
Petitioners' assertion that the Court incorrectly denied
their motion for leave without first permitting petitioners to
file their Motion To Vacate Decision, conduct necessary
discovery, and have a hearing, is misconceived. In deciding
whether to grant or deny a motion for leave to file a motion to
vacate a final decision, it is ordinarily the Court’s practice to
consider the merits of the underlying (lodged) Motion To Vacate
Decision to determine whether the moving party has alleged
sufficient facts to properly question the validity of the
decision. See Brannon's of Shawnee, Inc. v. Commissioner, 69
T.C. 999, 1002 (1978); see also Toscano v. Commissioner, 52 T.C.
295, 296 (1969), vacated on another issue 441 F.2d 930 (9th Cir.
1971); Kenner v. Commissioner, 387 F.2d 689, 690-691 (7th Cir.
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