CLEVENGER, Circuit Judge.
The Secretary of Veterans Affairs appeals the decision of the United States Court of Veterans Appeals (Veterans Court) in Smith v. Principi, 3 Vet.App. 378 (1992), holding that otherwise final decisions of the Board of Veterans Appeals (Board) are subject to collateral review for "clear and unmistakable error" (CUE) under 38 C.F.R. § 3.105(a) (1993). Because the Veterans Court misinterpreted § 3.105(a), we reverse.
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