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to vacate. The granting of such a motion for leave to file a
motion to vacate, or the granting of a timely motion to vacate,
lies within the sound discretion of this Court. Heim v.
Commissioner, 872 F.2d 245, 246 (8th Cir. 1989), affg. T.C. Memo.
1987-1; Lentin v. Commissioner, 237 F.2d 5, 6 (7th Cir. 1956).
If a motion to vacate has been timely filed, the running of the
90-day period for filing an appeal is stopped and commences
again, in full, after the motion is adjudicated. Fed. R. App. P.
13(a).
Once a decision becomes final, this Court may vacate it only
in narrowly circumscribed situations. Helvering v. Northern Coal
Co., 293 U.S. 191, 193 (1934). The Court may vacate a final
decision if that decision is shown to be void, or a legal
nullity, for lack of jurisdiction over the subject matter or a
party. Billingsley v. Commissioner, 868 F.2d 1081 (9th Cir.
1989); Abeles v. Commissioner, 90 T.C. 103, 105-106 (1988);
Brannon's of Shawnee, Inc. v. Commissioner, 71 T.C. 108, 111-112
(1978). The Court may vacate a final decision if there has been
a fraud on the Court. Abatti v. Commissioner, 859 F.2d 115 (9th
Cir. 1988), affg. 86 T.C. 1319 (1986); Senate Realty Corp. v.
Commissioner, 511 F.2d 929, 931 (2d Cir. 1975); Stickler v.
Commissioner, 464 F.2d 368, 370 (3d Cir. 1972).
The decision in this case was entered pursuant to a
stipulated settlement. No trial was held, no evidence was
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