- 5 -
and rulings on discretionary matters are not ordinarily
certifiable).
B. Whether Interlocutory Appeal of These Issues Will Materially
Advance the Ultimate Termination of This Case
Petitioner contends that the immediate resolution of the
built-in gains jurisdictional and TEFRA issues relating to its
1996 and 1997 tax years may preclude a trial of the built-in
gains tax issue in the wrong proceeding, avoid unnecessary TEFRA
proceedings, and assure petitioner that it is proceeding in the
proper action. Petitioner does not contend that immediate appeal
of those issues will materially advance termination of litigation
in this case or reduce litigation costs. We conclude that
immediate appeal of the issues in this case will not materially
advance the ultimate termination of this case.
Petitioner now has three cases docketed in the Tax Court:
(1) N.Y. Football Giants, Inc. v. Commissioner, docket No. 8563-
00, involving petitioner’s 1998 tax year;1 (2) N.Y. Football
Giants, Inc., John K. Mara, Tax Matters Person v. Commissioner,
docket No. 10391-01, involving the Final S Corporation
Administrative Adjustment (FSAA) on which the TEFRA case is
based, relating to petitioner’s 1996 and 1997 tax years; and (3)
N.Y. Football Giants, Inc. v. Commissioner, docket No. 15105-02,
1 We dismissed for lack of jurisdiction petitioner’s 1996
and 1997 tax years in N.Y. Football Giants, Inc. v. Commissioner,
supra.
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