MOTION TO VACATE OR REVISE DECISION

Tax Court Rules of Practice and Procedure

Rule: 162

Jurisdiction: US

Bluebook Citation: T.C. R. 162

RULE 162. MOTION TO VACATE OR REVISE DECISION Any motion to vacate or revise a decision, with or without a new or further trial, shall be filed within 30 days after the decision has been entered, unless the Court shall otherwise permit. (As effective October 3, 2008, 130 T.C. 485. For prior history, see 60 T.C. 1144 (1973).)

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