Trans World Travel - Page 15




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               If we were to construe literally the statement of the Court            
          of Appeals that fraud on the court is the only exception to the             
          general rule of finality in the Seventh Circuit, then we could              
          dispose of petitioner’s motion for leave in short order.  After             
          all, petitioner has not alleged, much less demonstrated, any                
          fraud on the court.  However, the statement of the Court of                 
          Appeals was made in the context of the Tax Court’s lack of                  
          general equitable powers, and one might question whether vacating           
          an otherwise final decision for lack of jurisdiction is                     
          equivalent to vacating such a decision on grounds such as                   
          “mistake, newly discovered evidence, and the like.”  Kenner v.              
          Commissioner, supra.                                                        
               In the present case, the parties have proceeded as if lack             
          of jurisdiction is an exception to the general rule of finality             
          in the Seventh Circuit.  Because such an approach is not flatly             
          inconsistent with Drobny v. Commissioner, supra, we have chosen             
          to address petitioner’s contentions on their merits.                        
               Petitioner contends that this Court lacks jurisdiction to              
          bind petitioner because the petition was filed without proper               
          authorization from petitioner.  See Hoj v. Commissioner, 26 T.C.            
          1074 (1956).  Whether the filing of the petition was authorized             
          or later ratified by petitioner is a question of fact to be                 
          determined based on principles of the law of agency, as                     
          applicable under Illinois law.  See Mishawaka Properties Co., 100           






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