ARNOLD, Circuit Judge.
In this case we consider the extent of the power of the United States Tax Court to revise or modify decisions that have become final. We conclude that there is no such power, at least in the absence of extraordinary circumstances not present here.
On November 2, 1987, the Tax Court entered a final decision in a case involving certain deductions claimed by the taxpayers in connection with the sale of the Aladdin Hotel in Las Vegas, Nevada...
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