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Held: The motion to vacate was properly submitted
to this Court, without leave of the Court of Appeals,
under Standard Oil Co. of Cal. v. United States, 429
U.S. 17 (1976), and Lydon v. Commissioner, 56 T.C. 128
(1971), is overruled and will no longer be followed
because of the Supreme Court decision.
Held, further, M has not alleged proper grounds
for vacating a final decision of this Court.
Held, further, the same standards apply for
vacating a final decision in a TEFRA proceeding as in a
deficiency case.
Thomas E. Redding, for movant Garlon J. Riegler.
Bradford A. Johnson, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Carleton D. Powell pursuant to the provisions of section
7443A(b)(5)1 and Rules 180, 181, and 183. The Court agrees with
and adopts the opinion of the Special Trial Judge set forth
below.
OPINION OF THE SPECIAL TRIAL JUDGE
POWELL, Special Trial Judge: This case is before the Court
on a Motion for Leave to File Notice of Election to Participate
Out of Time filed on behalf of Garlon J. Riegler (movant) on
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect at relevant times. Rule
references are to the Tax Court Rules of Practice and Procedure.
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