Cinema '84, Richard M. Greenberg, Tax Matters Partner - Page 11

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          jurisdiction over the petitioner.  Accord Billingsley v.                    
          Commissioner, 868 F.2d 1081 (9th Cir. 1989); Brannon’s of                   
          Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978).                          
               This Court has also vacated a final decision in the                    
          situation where there was a clerical error in the decision                  
          document that was not discovered until after the decision had               
          become final.  See Michaels v. Commissioner, 144 F.3d 495 (7th              
          Cir. 1998), affg. T.C. Memo. 1995-294.4                                     
               The Court of Appeals for the Sixth Circuit held that a final           
          decision of the Tax Court could be vacated in situations                    
          involving a mutual mistake.  Reo Motors, Inc. v. Commissioner,              
          219 F.2d 610 (6th Cir. 1955).  However, in a more recent case,              
          Harbold v. Commissioner, 51 F.3d 618, 622 (6th Cir. 1995), the              
          Court of Appeals for the Sixth Circuit held that Reo Motors, Inc.           
          was overruled by the Supreme Court in Lasky v. Commissioner, 352            
          U.S. 1027 (1957), and that the Court of Appeals for the Sixth               
          Circuit would no longer follow the rationale of Reo Motors, Inc.            
          3. Movant’s Grounds for Vacating the Decision                               
               Irrespective of which standard of the cases discussed above            
          is used, movant’s allegations fall far short for purposes of                
          vacating our decision in this case.  He alleges that the named              


               4  The Court of Appeals for the Eighth Circuit has held that           
          the Tax Court lacks jurisdiction to vacate a final decision in              
          the absence of “extraordinary circumstances.”  See Ark. Oil &               
          Gas, Inc. v. Commissioner, 114 F.3d 795, 798 (8th Cir. 1997).               




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