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This action was still pending at the time of the evidentiary
hearing in the present case.
OPINION
The question presented is whether grounds exist in this case
for vacating what is otherwise a final decision. As explained
in greater detail below, we shall deny petitioner’s
Motion For Leave To File Petitioner’s Motion to Vacate Decision.
The decision in this case was entered on March 26, 1997.
See sec. 7459(c). A decision of this Court becomes final upon
expiration of the time to file a notice of appeal with respect to
such decision. See sec. 7481(a)(1). Generally, a notice of
appeal must be filed within 90 days after the decision is entered
by this Court. See sec. 7483; Fed. R. App. P. 13(a). The 90-day
appeal period may be extended with the timely filing of a motion
to vacate or revise the decision. See Fed. R. App. P. 13(a).
Absent special leave of the Court, such a motion must be filed
within 30 days after the decision has been entered. See Rule
162. The disposition of a motion for leave to file a motion to
vacate or revise a decision lies within the sound discretion of
the Court. See Heim v. Commissioner, 872 F.2d 245, 246 (8th Cir.
1989), affg. T.C. Memo. 1987-1.
In the present case, petitioner did not file a notice of
appeal or a timely motion to vacate or revise the decision
entered on March 26, 1997. Thus, the decision became final on
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