Roscoe C. Webb, Jr., Petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee, 17 F.3d 398 (9th Cir. 1994)

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US Court of Appeals for the Ninth Circuit - 17 F.3d 398 (9th Cir. 1994) Argued and Submitted Oct. 7, 1993. Decided Feb. 14, 1994

Before: HALL and RYMER, Circuit Judges, and FITZGERALD, District Judge.^*

MEMORANDUM^**

The Tax Court denied leave to file Webb's motion to vacate. The Tax Court had jurisdiction to consider the motion, although untimely filed, because the motion sought "to vacate [the Tax Court's] original decision for lack of jurisdiction." Billingsley v. Commissioner, 868 F.2d 1081, 1085 (9th Cir. 1989). Accordingly, we REMAND to the Tax Court with instructions to grant leave to file the motion to vacate.

The Honorable James M. Fitzgerald, Senior United States District Judge for the District of Alaska, sitting by designation

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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