Revised Rules of the Court of Tax Appeals

Section 1

A party adversely affected by a decision or ruling of the Court en banc may appeal therefrom by filing with the Supreme Court a verified petition for review on certiorari within fifteen days from receipt of a copy of the decision or resolution, as provided in Rule 45 of the Rules of Court. If such party has filed a motion for reconsideration or for new trial, the period herein fixed shall run from the party’s receipt of a copy of the resolution denying the motion for reconsideration or for new trial. (n)

Sec 2

The motion for reconsideration or for new trial filed before the Court shall be deemed abandoned if, during its pendency, the movant shall appeal to the supreme Court pursuant to Section 1 of this Rule. (2002 Internal Rules of the Court of Appeals, Rule VI, sec. 15a)