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that section in the amount of $25,000.
Pursuant to Herbst I, on March 28, 2002, the Court entered
an Order of Dismissal and Decision in each of the cases at docket
Nos. 10001-00 and 10002-00. In each such Order, the Court
granted respondent’s motion to dismiss for lack of prosecution in
each such case in that we dismissed each of those cases for
failure by petitioner to prosecute. The Court also entered in
each such Order a decision in each of the cases at docket Nos.
10001-00 and 10002-00 (1) sustaining the determinations that
respondent made in the notice of deficiency to which each such
case pertained, but in reduced amounts which respondent conceded
were appropriate in order to reflect the duplication of certain
income determinations in the respective notices of deficiency
issued to Ms. Herbst and Mr. Herbst, and (2) imposing a penalty
pursuant to section 6673(a)(1) on Ms. Herbst in the case at
docket No. 10001-00 in the amount of $25,000 and on Mr. Herbst in
the case at docket No. 10002-00 in the amount of $25,000.
On June 24, 2002, Mr. Wise again entered an appearance in
each of the cases at docket Nos. 9999-00 through 10002-00. On
the same date, Mr. Wise, on behalf of Herbst Management Trust in
the case at docket No. 9999-00 and Herbst Charitable Trust in the
case at docket No. 10000-00, filed a motion for leave (motion for
leave) to file motion to vacate order of dismissal in each of
those cases and lodged a motion to vacate (motion to vacate)
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