- 6 -
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
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011