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Webb v. Commissioner Internal Revenue Service

filed: February 14, 1994.

ROSCOE C. WEBB, JR., PETITIONER - APPELLANT,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, RESPONDENT - APPELLEE.



Appeal from a Decision of the United States Tax Court. Tax Ct. No. 11415-85

Before: Hall and Rymer, Circuit Judges, and Fitzgerald, District Judge.*fn*

MEMORANDUM

The Tax Court denied leave to file Webb's motion to vacate. The Tax Court had jurisdiction to consider the motion, although untimely filed, because the motion sought "to vacate [the Tax Court's] original decision for lack of jurisdiction." Billingsley v. Commissioner, 868 F.2d 1081, 1085 (9th Cir. 1989). Accordingly, we REMAND to the Tax Court with instructions to grant leave to file the motion to vacate.

Disposition

REMANDE ...


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