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respondent’s local Baltimore counsel to lodge facsimile decision
documents with the Court at the May 19, 2003, calendar call, so
that Mr. Kauffman and Ms. Miller would not have to travel from
Florida to Baltimore for that purpose. To allow time for
reviewing the tax computations in the decision documents, they
requested to have until June 30, 2003, to submit stipulated
decisions.
At the May 19, 2003, calendar call in Baltimore, Maryland,
counsel for respondent, Clare Brooks, appeared and lodged with
the Court facsimile decision documents, signed by Mr. Kauffman
and Ms. Miller, in each of these cases. There was no appearance
by or on behalf of petitioners. On June 3, 2003, a stipulated
decision in docket No. 7949-98, executed by Mr. Kauffman and Ms.
Miller, was submitted to the Court. The stipulated decision
reflected a full concession by petitioner All Community Walk In
Clinic. On June 5, 2003, the Court entered its decision in
docket No. 7949-98 pursuant to the stipulation. No notice of
appeal or timely motion to vacate or revise the decision having
been filed in this case, the decision in docket No. 7949-98
became final on September 1, 2003. See sec. 7481(a)(1); Fed. R.
App. P. 13(a).
On June 30, 2003, the parties submitted to the Court a
stipulated decision in docket No. 7950-98, executed by Mr.
Kauffman and Ms. Miller. The stipulated decision reflected
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