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ABATTI v. C.I.R.

Nos. 86-7666, 87-7387 to 87-7399.

859 F.2d 115 (1988)

Ben ABATTI and Margaret Abatti et al., Petitioners, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided October 7, 1988.

Attorney(s) appearing for the Case

William K. Hogan, San Rafael, Cal., for petitioners.

Gary R. Allen and Bruce R. Ellisen, Tax Div., Dept. of Justice, Washington, D.C., for respondent.

Before WRIGHT and POOLE, Circuit Judges, and BREWSTER, District judge.

POOLE, Circuit Judge:

This case presents a difficult question of Tax Court jurisdiction. The Tax Court entered decisions against appellants pursuant to their agreement to be bound by the opinion in five representative lead cases. After the lead cases were reversed on appeal, appellants filed a motion to vacate the decisions in their cases. The Tax Court declined to hear the motion, based in part on its lack of jurisdiction to vacate final decisions, and in part on...

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