Porter v. CIR
| Decision Date | 07 January 1972 |
| Docket Number | No. 71-2870.,71-2870. |
| Citation | 453 F.2d 1231 |
| Parties | Bernard H. PORTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Bernard H. Porter, pro se.
Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Div., U. S. Dept. of Justice, Atty., K. Martin Worthy, Chief Counsel, Raymond W. Sifly, Internal Revenue Service, Washington, D. C., Robert G. Faircloth, Internal Revenue Service, Birmingham, Ala., for respondent-appellee.
Before WISDOM, COLEMAN and SIMPSON, Circuit Judges.
Bernard H. Porter and his wife, Margaret E. Porter, filed a petition in the Tax Court seeking a redetermination of the tax deficiencies assessed against Mr. Porter for the years 1966 and 1967. The respondent Commissioner filed a motion to dismiss the action as to Mrs. Porter on the ground that the Tax Court lacked jurisdiction because the alleged deficiencies arose out of individual returns filed by Mr. Porter and because the statutory notice of deficiency had been addressed to Mr. Porter only. On March 24, 1971, the Tax Court granted the Commissioner's motion and dismissed the action as to Mrs. Porter. After Mrs. Porter was dismissed from the action several pretrial motions were filed and hearings held. An order was entered designating Birmingham, Alabama, as the place of trial on the merits of the petition. The date for trial has not been set, however, and the Tax Court has yet to enter any orders adjudicating the merits of Mr. Porter's challenge to the deficiencies. For the reasons outlined below, we summarily dismiss the appeal which has been taken by Mr. Porter from the rulings of the Tax Court.
The United States Courts of Appeals, pursuant to Section 7482(a), Title 26, U.S.Code, have exclusive jurisdiction to review the "decisions" of the Tax Court in the same manner and to the same extent as decisions of the district courts, in civil actions tried without a jury. Although the statute does not define the term "decisions", it is now well settled that the Courts of Appeals possess appellate jurisdiction only with respect to final decisions of the Tax Court. In Licavoli v. Commissioner of Internal Revenue, 6 Cir. 1963, 318 F.2d 281, the Court held that orders of the Tax Court directing that the amended replies and the affirmative defenses of the taxpayers be stricken were not immediately reviewable under § 7482(a). The Third Circuit in Commissioner of Internal Revenue v. S. Frieder...
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Ryan v. C. I. R.
...jurisdiction, or otherwise dispose of the litigation. Licavoli v. Commissioner, 318 F.2d 281, 283 (6th Cir. 1963); Porter v. Commissioner, 453 F.2d 1231, 1232 (5th Cir. 1972); Commissioner v. S. Frieder & Sons Co., 228 F.2d 478, 480 (3rd Cir. 1955). By 28 U.S.C. § 1292, Courts of Appeals ar......
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Brookes v. C.I.R.
...878 F.2d 306, 309 (9th Cir.1989); see also Wilson v. C.I.R., 564 F.2d 1317, 1318 (9th Cir.1977) (per curiam) (citing Porter v. C.I.R., 453 F.2d 1231, 1232 (5th Cir.1972) and 26 U.S.C. § 7482(a)). In Wilson, we held that courts of appeals "will review only final decisions of the Tax Court." ......
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Wilson v. C. I. R.
...It is now generally understood that courts of appeals will review only final decisions of the Tax Court. Porter v. Commissioner, 453 F.2d 1231, 1232 (5th Cir. 1972); see 26 U.S.C. § 7482(a). Where, as here, there has been no decision concerning the tax liability of any of the parties for th......
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Estate of Dixon, 80-7199
...of lack of jurisdiction, and (2) finally determine the amount of a tax deficiency or the lack of a deficiency. See Porter v. C.I.R., 453 F.2d 1231 (5th Cir. 1972); Commissioner of Internal Revenue v. Smith Paper, 222 F.2d 126 (1st Cir. 1955); Michael v. Commissioner of Internal Revenue, 56 ......