With no explanation, chose the best option from "A", "B", "C" or "D". of a court, but it remains valid today because, even as an Article I court, the Tax Court’s jurisdiction to grant equitable relief is strictly limited.” Abatti, 859 F.2d at 117-18; accord Drobny, 113 F.3d at 677; Webbe, 902 F.2d at 689. However, the cases recognize that there are exceptions to the general rule that the Tax Court lacks the power to vacate its decisions after they become final. While there is some disagreement about the Tax Court’s authority, see Roberts v. Comm’r, 175 F.3d 889, 892-93 n. 3 (reviewing cases), there is general agreement that the Tax Court has the power to vacate an earlier decision if “the decision is shown to be void or a legal nullity for lack of jurisdiction over either the subject matter or a party.” Davenport, 220 F.3d at 1259; Webbe, 902 F.2d at 689 (<HOLDING>); Billingsley, 868 F.2d at 1084-85. For

A: recognizing emergency exception
B: recognizing exception
C: recognizing the public interest exception
D: recognizing exception under state constitution
B.