George C. Scrimshaw and Erna C. Scrimshaw - Page 7

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               On April 16, 1996, petitioner's motion for leave to file a             
          motion to vacate decision was filed and an accompanying motion to           
          vacate decision and memorandum in support was lodged.  On May 6,            
          1996, respondent's response to petitioner's motion was filed.               
               On March 4, 1997, the Court issued an Order which noted in the         
          preamble that even if petitioner did not sign the stipulated                
          decision that alone would not be sufficient to require vacating the         
          decision; petitioner must show that a different decision might have         
          been entered if the earlier decision were vacated.  The Order               
          provided petitioner an opportunity to show a meritorious claim              
          which was precluded by the alleged fraudulent act.  In this regard,         
          the Order required:                                                         
                    That, on or before May 5, 1997, the parties shall                 
               serve on each other and file with the Court detailed                   
               offers of proof, setting forth those facts that the                    
               parties would offer in evidence at a hearing on the                    
               pending motions of Erna C. Scrimshaw, including a list of              
               all witnesses to be called at such hearing, identified by              
               name, address, and a brief description of anticipated                  
               testimony of such witness, and attaching copies of all                 
               documents to be offered in evidence at such hearing.                   
               On May 8 and 9, 1997, the parties' offers of proof were filed.         
          On August 6, 1997, we held a hearing on petitioner's motion.                
                                     Discussion                                       
               The date of a decision of this Court is the date an order              
          specifying the amount of the deficiency is "entered" in the records         
          of the Court, which, in this case, was July 26, 1991.  Sec.                 
          7459(c).  A decision of this Court becomes final upon expiration of         
          the time to file a notice of appeal if no notice of appeal is               




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