- 85 -
Generally, new issues may not be raised in a Rule 155
computation. Harris v. Commissioner, 99 T.C. at 123.
Based upon our examination of the entire record before us,
we reject petitioner’s argument that the parties stipulated that
a computation under Rule 155 is necessary in order to determine
the effect on the respective deficiencies for the years at issue
of the tentative refunds that respondent erroneously issued to
petitioner for such years. Based on that examination, we further
find that petitioner’s motion to vacate advances theories or
grounds with respect to positions which petitioner raised for the
first time in petitioner’s motion to vacate or which petitioner
abandoned before the trial in this case and with respect to which
petitioner wants the Court to hold a second trial at which
petitioner would introduce new evidence in support of those
positions.
For the foregoing reasons and the reasons discussed above in
connection with the Court’s denial of petitioner’s motion for
reconsideration, we shall deny petitioner’s motion to vacate.
We have considered all of the contentions and arguments of
petitioner and respondent that are not discussed herein, and we
find them to be without merit, irrelevant, and/or moot.
55(...continued)
overpayment.
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