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  • Dorsey v. IRS, 4th Cir. (1996)

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    This document is an unpublished opinion from the United States Court of Appeals for the Fourth Circuit dismissing an appeal from the United States Tax Court. The Tax Court had entered its decision on March 9, 1995, but the appellant did not file their notice of appeal until January 2, 1996, outside the 90-day period to appeal. As the appellant failed to timely appeal or move to vacate the Tax Court's decision, the Fourth Circuit granted the motion to dismiss the appeal for lack of jurisdiction. The court dismissed the appeal without oral argument as the facts and legal issues were clear.

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    Filed: 1996-06-28 Precedential Status: Non-Precedential Docket: 96-1049

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    This document is an unpublished opinion from the United States Court of Appeals for the Fourth Circuit dismissing an appeal from the United States Tax Court. The Tax Court had entered its decision on March 9, 1995, but the appellant did not file their notice of appeal until January 2, 1996, outside the 90-day period to appeal. As the appellant failed to timely appeal or move to vacate the Tax Court's decision, the Fourth Circuit granted the motion to dismiss the appeal for lack of jurisdiction. The court dismissed the appeal without oral argument as the facts and legal issues were clear.

    Copyright:

    Public Domain
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    4 views2 pages

    Dorsey v. IRS, 4th Cir. (1996)

    Uploaded by

    Scribd Government Docs
    This document is an unpublished opinion from the United States Court of Appeals for the Fourth Circuit dismissing an appeal from the United States Tax Court. The Tax Court had entered its decision on March 9, 1995, but the appellant did not file their notice of appeal until January 2, 1996, outside the 90-day period to appeal. As the appellant failed to timely appeal or move to vacate the Tax Court's decision, the Fourth Circuit granted the motion to dismiss the appeal for lack of jurisdiction. The court dismissed the appeal without oral argument as the facts and legal issues were clear.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 96-1049

    LESLIE H. DORSEY,
    Petitioner - Appellant,
    and
    DONNA M. DORSEY,
    Petitioner,
    versus
    INTERNAL REVENUE SERVICE,
    Respondent - Appellee.

    Appeal from the United States Tax Court. (Tax Ct. No. 92-28333)
    Submitted:

    June 20, 1996

    Decided:

    June 28, 1996

    Before HALL, WILKINS, and HAMILTON, Circuit Judges.


    Dismissed by unpublished per curiam opinion.
    Leslie H. Dorsey, Appellant Pro Se. Gary R. Allen, Richard Farber,
    Thomas J. Clark, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
    D.C., for Appellee.
    Unpublished opinions are not binding precedent in this circuit.
    See Local Rule 36(c).

    PER CURIAM:
    Appellant noted this appeal from the Tax Court's decision outside the ninety-day appeal period established by Fed. R. App. P.
    13(a). The Tax Court entered its order on March 9, 1995; Appellant's notice of appeal was filed on January 2, 1996. Appellant did
    not timely move to vacate or revise the decision in accordance with
    Tax Ct. R. 162. Appellant's failure to note a timely appeal
    deprives this court of jurisdiction to consider this case. See
    Billingsley v. Commissioner, 868 F.2d 1081, 1085 (9th Cir. 1989).
    We therefore grant the motion to dismiss the appeal and dismiss the
    appeal. We dispense with oral argument because the facts and legal
    contentions are adequately presented in the materials before the
    court and argument would not aid the decisional process.

    DISMISSED

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