RULE 155. COMPUTATION BY PARTIES FOR ENTRY OF DECISION
- (a) Agreed Computations: Where the Court has filed or stated its
opinion determining the issues in a case, it may withhold entry of
its decision for the purpose of permitting the parties to submit
computations pursuant to the Court's determination of the issues,
showing the correct amount of the deficiency, liability, or
overpayment to be entered as the decision. If the parties are in
agreement as to the amount of the deficiency or overpayment to be
entered as the decision pursuant to the findings and conclusions of
the Court, then they, or either of them, shall file promptly with
the Court an original and two copies of a computation showing the
amount of the deficiency, liability, or overpayment and that there
is no disagreement that the figures shown are in accordance with
the findings and conclusions of the Court. In the case of an
overpayment, the computation shall also include the amount and date
of each payment made by the petitioner. The Court will then enter
its decision.
- (b) Procedure in Absence of Agreement: If, however, the parties
are not in agreement as to the amount of the deficiency, liability,
or overpayment to be entered as the decision in accordance with the
findings and conclusions of the Court, then either of them may file
with the Court a computation of the deficiency, liability, or
overpayment believed by such party to be in accordance with the
Court's findings and conclusions. In the case of an overpayment,
the computation shall also include the amount and date of each
payment made by the petitioner. The Clerk will serve upon the
opposite party a notice of such filing accompanied by a copy of
such computation. If, on or before a date specified in the Clerk's
notice, the opposite party fails to file objection, accompanied or
preceded by an alternative computation, then the Court may enter
decision in accordance with the computation already submitted. If
in accordance with this Rule computations are submitted by the
parties which differ as to the amount to be entered as the decision
of the Court, then the parties may, at the Court's discretion, be
afforded an opportunity to be heard in argument thereon and the
Court will determine the correct deficiency, liability, or
overpayment and will enter its decision accordingly.
- (c) Limit on Argument: Any argument under this Rule will be
confined strictly to consideration of the correct computation of
the deficiency, liability, or overpayment resulting from the
findings and conclusions made by the Court, and no argument will be
heard upon or consideration given to the issues or matters disposed
of by the Court's findings and conclusions or to any new issues.
This Rule is not to be regarded as affording an opportunity for
retrial or reconsideration.
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