United States Tax Court
Rules

TITLE XVI
POST-TRIAL PROCEEDINGS
Rule 160. Harmless Error
No error in either the admission or exclusion of evidence,
and no error or defect in any ruling or order or in anything done
or omitted by the Court or by any of the parties, is ground for
granting a new trial or for vacating, modifying, or otherwise
disturbing a decision or order, unless refusal to take such
action appears to the Court inconsistent with substantial
justice. The Court at every stage of a case will disregard any
error or defect which does not affect the substantial rights of
the parties.
Rule 161. Motion for Reconsideration of Findings or
Opinion
Any motion for reconsideration of an opinion or findings of
fact, with or without a new or further trial, shall be filed
within 30 days after a written opinion or the pages of the
transcript that contain findings of fact or opinion stated orally
pursuant to Rule 152 (or a written summary thereof) have been
served, unless the Court shall otherwise permit.
Rule 162. Motion to Vacate or Revise Decision
Any motion to vacate or revise a decision, with or without a
new or further trial, shall be filed within 30 days after the
decision has been entered, unless the Court shall otherwise
permit.
Rule 163. No Joinder of Motions Under Rules 161 and
162
Motions under Rules 161 and 162 shall be made separately from
each other and not joined to or made part of any other motion.
Rule 164--169. [Reserved]