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is entered, unless the Court allows otherwise. Because
respondent did not file respondent’s motion to vacate within this
30-day period, respondent has requested leave from the Court to
file that motion at this time. Whether the Court allows the
filing of a motion to vacate a decision after the referenced
30-day period is generally within the sound discretion of the
Court. See Estate of Egger v. Commissioner, 92 T.C. 1079, 1083
(1989); see also Heim v. Commissioner, 872 F.2d 245, 246 (8th
Cir. 1989), affg. T.C. Memo. 1987-1. Where a party legitimately
attacks the jurisdiction of this Court, however, the Court must
freely exercise that discretion notwithstanding the time of the
attack. See Brannon’s of Shawnee, Inc. v. Commissioner, 69 T.C.
999, 1002 (1978); see also Jordon v. Gilligan, 500 F.2d 701, 704
(6th Cir. 1974). Such is so even if the decision under attack is
final under the statutory scheme applicable to decisions of this
Court. See Brannon’s of Shawnee, Inc. v. Commissioner, supra at
1002; see also Jordon v. Gilligan, supra at 704. The Court has
jurisdiction to vacate a decision of ours that is void, see
Roberts v. Commissioner, 175 F.3d 889, 892 n.3 (11th Cir. 1999);
Abeles v. Commissioner, 90 T.C. 103, 105-106 (1988); Brannon’s of
Shawnee, Inc. v. Commissioner, supra at 1002; see also Jordon v.
Gilligan, supra at 704, which naturally means that the Court also
has jurisdiction to grant a motion for leave to file a motion to
vacate a void decision. Under the setting at hand, we shall
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