Katherine Cowan - Page 8

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          decision, with or without a new or further trial, shall be filed            
          within 30 days after the decision has been entered, unless the              
          Court shall otherwise permit.”  (Emphasis added.)  Petitioner did           
          not file a motion to vacate or revise within 30 days after the              
          Court’s order of dismissal was entered.  Therefore, in order for            
          her motion to vacate to be considered timely filed, Rule 162                
          required petitioner to file a motion for leave to file a motion             
          to vacate or revise, the granting of which lies within the sound            
          discretion of the Court.  See Rule 162; Heim v. Commissioner, 872           
          F.2d 245, 246 (8th Cir. 1989), affg. T.C. Memo. 1987-1; Stewart             
          v. Commissioner, supra at ___ (slip op. at 5-6); Brookes v.                 
          Commissioner, 108 T.C. 1, 7 (1997).                                         
               The envelope containing petitioner’s motion for leave was              
          postmarked and mailed prior to the expiration of the 90-day                 
          appeal period.  The timely-mailing/timely-filing provisions of              
          section 7502 apply to a motion for leave to file a motion to                
          vacate a decision that is mailed and postmarked prior to, but               
          received by the Court after, the expiration of the 90-day appeal            
          period.  Stewart v. Commissioner, supra at ___ (slip op. at 13).            
          Therefore, we have jurisdiction to consider petitioner’s motion             
          for leave.  However, whether the Court retains jurisdiction over            
          petitioner’s case depends on whether the Court grants leave to              
          file petitioner’s motion to vacate.  Id. at ___ (slip op. at 14).           
          If the Court grants the motion for leave, then the time for                 






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