Esmat A. Zaklama and Sylvia Zaklama - Page 3

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               On March 21, 1995, the bankruptcy court annulled                       
          petitioners' petition to that court, stating that both the                  
          petition and the automatic stay were void ab initio.  The                   
          bankruptcy court stated that "the filing of a petition with the             
          United States Tax Court on April 14, 1993, is not in violation of           
          the automatic stay as a result of the annulment of the automatic            
          [stay] effected by this order."                                             
               On May 7, 1996, petitioners filed with this Court the motion           
          at hand.  Petitioners alleged that the bankruptcy court's order             
          "nullifies the bankruptcy application and restore [sic] the Tax             
          Court jurisdiction."  Petitioners alleged that their petition to            
          this Court was timely and requested that we reinstate their case.           
               Petitioners desire to file a motion to vacate the decision             
          of this Court dismissing their case for lack of jurisdiction.               
          Rule 162 provides that such a motion must be filed within 30 days           
          after the decision is entered, unless the Court allows otherwise.           
          Because petitioners failed to make such a motion within this                
          30-day period, petitioners must request leave from the Court to             
          file their motion out of time.  Whether to grant petitioners'               
          motion for an untimely filing is within the sound discretion of             
          this Court.  Heim v. Commissioner, 872 F.2d 245, 246 (8th Cir.              
          1989), affg. T.C. Memo. 1987-1.                                             

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