Esmat A. Zaklama and Sylvia Zaklama - Page 4

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               Petitioners did not file a notice of appeal or a timely                
          motion to vacate or revise our decision which was entered on                
          July 22, 1993.  Accordingly, our decision became final on                   
          October 20, 1993.  See secs. 7459(c), 7481(a)(1).  Once a                   
          decision becomes final, our jurisdiction to vacate it is                    
          restricted.  Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir.            
          1988), affg. 86 T.C. 1319 (1986); Lasky v. Commissioner, 235 F.2d           
          97, 100 (9th Cir. 1957), affg. 22 T.C. 13 (1954).  We shall                 
          vacate a final decision only in certain limited cases.  For                 
          example, this Court and some Courts of Appeals have ruled that we           
          may vacate a final decision if it is shown to be void, or a legal           
          nullity, for lack of jurisdiction over either the subject matter            
          or the party, see Billingsley v. Commissioner, 868 F.2d 1081,               
          1084-1085 (9th Cir. 1989); Abeles v. Commissioner, 90 T.C. 103,             
          105-106 (1988); Brannon's of Shawnee, Inc. v. Commissioner, 69              
          T.C. 999, 1002 (1978), or if it was obtained through fraud on the           
          Court, see Abatti v. Commissioner, supra; Senate Realty Corp. v.            
          Commissioner, 511 F.2d 929, 931 n.1 (2d Cir. 1975); Stickler v.             
          Commissioner, 464 F.2d 368, 370 (3d Cir. 1972); Casey v.                    
          Commissioner, T.C. Memo. 1992-672.  The Court of Appeals for the            
          Fifth Circuit also has indicated that we have the power to vacate           
          a final decision which is based on a mutual mistake of fact.                
          See La Floridienne J. Buttgenbach & Co. v. Commissioner, 63 F.2d            

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