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