United States Federal Circuit

Because the validity of the Tax Court's decision was reasonably uncertain, it had the power to vacate the First Decision. The Tax Court's "final decision" was the Second Decision, and the deficiency assessment was timely.

Appellate Information

• Decided 04/23/2003
• Published 04/23/2003

Judges

• DYK, Circuit Judge., Before RADER, LINN, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Stuart A. Smith, of New York, NY, argued for plaintiff-appellant.


• For Appellees:
  
• Kenneth W. Rosenberg, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General;  and Richard Farber, Attorney.