Court of Appeals for the Ninth Circuit October 7, 1988, 86-7666, 87-7387 to 87-7399 (Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue Service)

POOLE, Circuit Judge:

This case presents a difficult question of Tax Court jurisdiction. The Tax Court entered decisions against appellants pursuant to their agreement to be bound by the opinion in five representative lead cases. After the lead cases were reversed on appeal, appellants filed a motion to vacate the decisions in their cases.