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petitioner’s declaration were filed. In accordance with our
order dated October 15, 2004, respondent submitted a response to
petitioner’s motion, which was filed on November 9, 2004.
Discussion
Rule 162 authorizes a party to file a motion to vacate or
revise a decision, with or without a new or further trial, within
30 days after the decision has been entered, unless the Court
shall otherwise permit. The disposition of a motion to vacate or
revise a decision rests within this Court’s discretion. Vaughn
v. Commissioner, 87 T.C. 164, 166-167 (1986).
Although Rule 162 does not articulate any standard by which
we evaluate a motion to vacate decision, Rule 1(a) provides
guidance on how to fill the gap:
Where in any instance there is no applicable rule of
procedure, the Court or the Judge before whom the
matter is pending may prescribe the procedure, giving
particular weight to the Federal Rules of Civil
Procedure to the extent that they are suitably
adaptable to govern the matter at hand.
We have often referred to rule 60 of the Federal Rules of Civil
Procedure, and cases applying rule 60, to assist us in resolving
issues raised in a motion to vacate decision under Rule 162.
See, e.g., Cinema ‘84 v. Commissioner, 122 T.C. 264, 267-268
(2004) (involving a final decision); Estate of Miller v.
Commissioner, T.C. Memo. 1994-25 (motion filed within 30 days of
decision); Pietanza v. Commissioner, T.C. Memo. 1990-524 (motion
filed within 30 days of order dismissing case for lack of
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