Opinion
14949-10 14962-10
07-27-2023
EMILIO EXPRESS, INC., et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
We entered decision in these cases in 2019. Petitioners appealed and the Ninth Circuit affirmed the decision. Petitioners sought certiorari from the Supreme Court and it was denied. On June 8, 2023 petitioners moved to vacate our order granting summary judgment to respondent. Since we entered decision so long ago, and their appeals were rejected, that decision has long been final. We don't even have jurisdiction to grant the relief they seek absent fraud on the Court. See Abatti v. Commissioner, 86 T.C. 1319, 1323 (1986), aff'd, 859 F.2d 115 (9th Cir. 1988).
We also note that the assertion in their motion -- that the corporate petitioner had been dissolved and thus become a sole proprietorship -- was true at the time of appeal. It was not true in tax year 2003, which was the only tax year resolved by the Court's decision.
It is therefore
ORDERED that petitioners' June 8, 2023 motion to vacate is denied.