15 petitioners' motions are denied, the issues be certified for an interlocutory appeal pursuant to section 7482(a)(2) and Rule 193.6 Petitioners did not file a written pleading detailing the grounds for this motion, nor did they address the matter in their posttrial briefs. Because petitioners failed to satisfy the criteria outlined in section 7482(a)(2), and under the reasoning of Eastern States Casualty Agency v. Commissioner, T.C. Memo. 1991-559, we deny petitioners' oral request. An appropriate order will be issued. 6 This Court may certify an interlocutory order for an immediate appeal if we conclude that (1) a controlling question of law is involved, (2) with respect to which there is a substantial ground for difference of opinion, and (3) an immediate appeal from the order may materially advance the ultimate termination of the litigation. Sec. 7482(a)(2)(A); Rule 193. If any one of the three requirements is not satisfied, the taxpayer's request for certification must be denied. Kovens v. Commissioner, 91 T.C. 74, 77 (1988), affd. without published opinion 933 F.2d 1071 (11th Cir. 1991).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011