Robert T. Brewer - Page 4

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          1(a), however, provides that we may give weight to the Federal              
          Rules of Civil Procedure “to the extent that they are suitably              
          adaptable to govern the matter at hand”.                                    
               Rule 60 of the Federal Rules of Civil Procedure provides               
          certain circumstances in which a Federal court may vacate or                
          alter a judgment, order, or other part of the record.  We have              
          often looked to rule 60 of the Federal Rules of Civil Procedure             
          to assist us in resolving issues raised in motions to vacate                
          decisions under Rule 162.  See, e.g., Brannon’s of Shawnee, Inc.            
          v. Commissioner, 69 T.C. 999, 1001 (1978); Kun v. Commissioner,             
          T.C. Memo. 2004-273; Estate of Miller v. Commissioner, T.C. Memo.           
               Rule 60(a) of the Federal Rules of Civil Procedure provides            
          that the court may correct clerical mistakes and errors arising             
          from oversight or omission at any time of its own initiative or             
          on the motion of a party.  As relevant here, rule 60(b) provides            
          that, on motion and upon such terms as are just, the court may              
          relieve a party of a final judgment for                                     
               (1) mistake, inadvertence, surprise, or excusable                      
               neglect; (2) newly discovered evidence which by due                    
               diligence could not have been discovered in time to                    
               move for a new trial under Rule 59(b); (3) fraud * * *,                
               misrepresentation, or other misconduct of an adverse                   
               party; * * * (6) any other reason justifying relief                    
               from the operation of the judgment. * * *                              
               In addition, this Court has applied a more stringent                   
          standard in evaluating motions to enter decisions or vacate                 

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