John G. Goettee, Jr. and Marian Goettee - Page 12

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              Thus, the parties’ waiver directed that it was to become                
         effective on the entry of decision, which was May 2, 1995.  The              
         30-day period began on that date.3                                           
              5.  Apr. 25, 1995.                                                      
              Petitioners ask us to give full effect to respondent’s                  
         concession that interest should be abated for April 25, 1995.  We            
         explained in Goettee I (at note 15) that we do not “give effect              
         to that 1 day because the record clearly and indisputably shows              
         that on that day Winkler moved the process along.  Indeed, the               
         parties have so stipulated.”  We shall not now revisit this                  
              Accordingly, petitioners’ amended motion for reconsideration            
         will be denied.                                                              
              To take account of the foregoing,                                       
                                                 An appropriate order                 
                                            will be issued.                           

               3  We agree with petitioners that respondent cannot simply             
          place decision documents to the side and file them with the Court           
          when respondent sees fit.  In Goettee I, respondent conceded that           
          “an abatement of interest, for the period from February 25, 1995            
          through April 25, 1995, should be allowed to petitioners in the             
          unusual circumstances of this case.”  Moreover, we concluded that           
          interest should be abated for the period from Jan. 25 through               
          Feb. 24, 1995 (i.e., up until the period of respondent’s                    
          concession).  Accordingly, any injustice that might have resulted           
          from the stipulation was ameliorated by respondent’s concession             
          and our conclusion.  We explained in Goettee I our reasons for              
          not ordering abatement for the remaining days during this period            
          (Jan. 13 through May 31, 1995).                                             

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