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  • Katrina G. Molake v. Commissioner of Internal Revenue, 914 F.2d 248, 4th Cir. (1990)

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    The United States Court of Appeals for the Fourth Circuit dismissed an appeal as interlocutory. The appeal was from a Tax Court decision that dismissed a petition challenging tax deficiency notices for years 1983, 1985, and 1985, but retained jurisdiction over the petition regarding tax year 1981. Citing a previous ruling, the Fourth Circuit found it lacked jurisdiction to hear an appeal of a Tax Court order that disposed of fewer than all tax years at issue in the Tax Court petition. Therefore, the court dismissed the interlocutory appeal for lack of jurisdiction.

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    Filed: 1990-09-10 Precedential Status: Non-Precedential Citations: 914 F.2d 248 Docket: 89-2670

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    The United States Court of Appeals for the Fourth Circuit dismissed an appeal as interlocutory. The appeal was from a Tax Court decision that dismissed a petition challenging tax deficiency notices for years 1983, 1985, and 1985, but retained jurisdiction over the petition regarding tax year 1981. Citing a previous ruling, the Fourth Circuit found it lacked jurisdiction to hear an appeal of a Tax Court order that disposed of fewer than all tax years at issue in the Tax Court petition. Therefore, the court dismissed the interlocutory appeal for lack of jurisdiction.

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    Katrina G. Molake v. Commissioner of Internal Revenue, 914 F.2d 248, 4th Cir. (1990)

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    The United States Court of Appeals for the Fourth Circuit dismissed an appeal as interlocutory. The appeal was from a Tax Court decision that dismissed a petition challenging tax deficiency notices for years 1983, 1985, and 1985, but retained jurisdiction over the petition regarding tax year 1981. Citing a previous ruling, the Fourth Circuit found it lacked jurisdiction to hear an appeal of a Tax Court order that disposed of fewer than all tax years at issue in the Tax Court petition. Therefore, the court dismissed the interlocutory appeal for lack of jurisdiction.

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    of 2

    914 F.

    2d 248
    Unpublished Disposition

    NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


    unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    Katrina G. MOLAKE, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    No. 89-2670.

    United States Court of Appeals, Fourth Circuit.


    Submitted May 24, 1990.
    Decided Sept. 10, 1990.

    Appeal from the United States Tax Court. Arthur L. Nims, III, Chief
    Judge. (Docket No. 88-23162)

    Katrina G. Molake, appellant pro se.

    Gary R. Allen, Chief, Mary Frances Clark, Ann Belanger Durney, Stuart Evan
    Horwich, Tax Division, United States Department of Justice, Washington,
    D.C., for appellee.
    USTC

    DISMISSED.

    Before K.K. HALL, MURNAGHAN and WILKINS, Circuit Judges.


    PER CURIAM:

    Appellant Katrina G. Molake complains that the Tax Court decision dismissing
    her petition insofar as it challenged a deficiency notice for taxable years 1983,
    1984, and 1985 was in error. Because the Tax Court retains jurisdiction over
    the remainder of Molake's petition challenging a deficiency notice for taxable
    year 1981, we dismiss this appeal as interlocutory.

    In Estate of Yaeger v. Commissioner, 801 F.2d 96 (2d Cir.1986), the Second


    Circuit decided the issue of whether appellate jurisdiction extended to an order
    of the Tax Court which disposed of fewer than all of the tax years which were
    the subject of the Tax Court petition. Citing policies of judicial economy,
    unnecessary delay, and increased confusion as to when appeals must be taken,
    the court decided that a court of appeals lacked jurisdiction to hear such an
    appeal. We find the court's reasoning to be persuasive and accordingly dismiss
    Molake's interlocutory appeal for want of jurisdiction. 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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