-8-
filed. Sec. 7481(a)(1). A notice of appeal must generally be
filed within 90 days after the decision is entered by this Court.
Sec. 7483; Fed. R. App. P. 13(a). A motion to vacate or revise a
decision must be filed within 30 days after the decision is entered
unless the Court "shall otherwise permit". Rule 162. A motion to
vacate a decision, filed more than 30 days after entry of the
decision, may be filed only by leave of the Court, usually by the
granting of a motion for leave to file an untimely motion to
vacate.6 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.
Once a decision becomes final, this Court may vacate the
decision only in certain narrowly constricted situations.
Helvering v. Northern Coal Co., 293 U.S. 191, 193 (1934). For
instance, 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, see Billingsley v. Commissioner, 868
F.2d 1081, 1084-1085 (9th Cir. 1989); Abeles v. Commissioner, 90
6 Petitioner 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 July 26, 1991. Consequently, because
that decision became final on Oct. 24, 1991, petitioner was
required to file a motion for leave to file a motion to vacate
the stipulated decision entered in this case. Petitioner's
motion for leave to file a motion to vacate decision entered on
July 26, 1991, was filed on Apr. 16, 1996, almost 5 years after
the Court entered the decision in this case.
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