Estate of Dora Halder - Page 6

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               Nor has the estate offered newly discovered evidence, or               
          shown that there were unusual circumstances which warrant relief.           
          The estate has merely restated the proposed facts and argument              
          set forth in the opening brief and reply brief that we rejected.            
          Interlocutory Appeal                                                        
               This Court may certify an interlocutory order for an                   
          immediate appeal if we conclude that (1) a controlling question             
          of law is involved, (2) substantial grounds for a difference of             
          opinion are present, and (3) an immediate appeal may materially             
          advance the ultimate termination of the litigation.  Sec.                   
          7482(a)(2); Gen. Signal Corp. v. Commissioner, 104 T.C. 248                 
          (1995), affd. on other grounds 142 F.3d 546 (2d Cir. 1998);                 
          Kovens v. Commissioner, 91 T.C. 74 (1988), affd. without                    
          published opinion 933 F.2d 1021 (11th Cir. 1991).  If any one of            
          the three requirements is not satisfied, the estate’s request for           
          certification must be denied.  Gen. Signal Corp. v. Commissioner,           
          supra; Kovens v. Commissioner, supra.  Additionally, we note that           
          certification of interlocutory orders is granted only in                    
          exceptional circumstances.  Gen. Signal Corp. v. Commissioner,              
          supra; Kovens v. Commissioner, supra.                                       
               The U.S. Court of Appeals for the Second Circuit, to which             
          an appeal of this case would lie, has stated that only                      
          exceptional circumstances justify a departure from the basic                
          policy of postponing appellate review until after the entry of a            






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