Brannon's of Shawnee, Inc. v. Commissioner
United States Tax Court
Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent issued a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed a petition with this Court. On Dec. 22, 1976, the parties agreed to a stipulated decision which was entered on that day. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that we lacked jurisdiction over the original proceeding.
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Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent issued a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed a petition with this Court. On Dec. 22, 1976, the parties agreed to a stipulated decision which was entered on that day. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that we lacked jurisdiction over the original proceeding. Held, petitioner's motion for special leave to file a motion to vacate our decision entered on Dec. 22, 1976, granted.
1Opinion of the Court
OPINION
Wiles, Judge:
On November 28, 1977, petitioner filed, pursuant to Rule 162, Tax Court Rules of Practice and Procedure, a motion for special leave to file a motion to vacate a decision entered on December 22,1976. Arguments on petitioner’s motion were heard in Oklahoma City, Okla., on January 30, 1978, and the motion was taken under advisement.
We must decide whether we have jurisdiction, after a decision has become final under section 7481,1 to vacate the decision on the ground that we lacked jurisdiction in the original proceeding.
Petitioner alleges in its motion that on September…
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