MOTION FOR RECONSIDERATION OF

RULE 161. MOTION FOR RECONSIDERATION OF 4 FINDINGS OR OPINION7 Any motion for reconsideration of an opinion or findings of fact, with or without a new or further trial, must be filed within 30 days after a written opinion or the pages of the transcript that contain findings of fact or opinion stated orally pursuant to Rule 152 (or a written summary thereof) have been served, unless the Court orders otherwise. (As effective October 3, 2008, 130 T.C. 485; as amended, effective March 20, 2023, 160 T.C. 673–74. For prior history, see 60 T.C. 1144 (1973); 79 T.C. 1149 (1982).)