Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal Revenue

*246JOHN R. GIBSON, Circuit Judge.

Laura, Clarence and Elmer Heim appeal from a decision of the tax court denying leave to file motions to vacate an earlier tax court decision, which determined there were deficiencies in their federal gift taxes and imposed penalties. The Heims contend that the tax court had authority to vacate its earlier decision and should have done so because of the gross negligence of their attorney in conducting a hearing before the tax court and in failing to file an appeal. The Commissioner, however, contends that the tax court lacks equitable jurisdiction to set aside its…