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Court is not in accordance with law, to modify or to reverse the
decision of the Tax Court, with or without remanding the case for
a rehearing, as justice may require.” Sec. 7482(c)(1).
Generally, perfection of an appeal of a decision or
certification transfers jurisdiction of the case to the Court of
Appeals; i.e., the jurisdiction of the trial court ceases and
that of the Court of Appeals begins. Griggs v. Provident
Consumer Disc. Co., 459 U.S. 56, 58 (1982). Once an appeal is
commenced, the trial court generally does not have authority to
act upon matters relating to the subject matter of the appeal
until the mandate from the appellate court is returned.10 Hunter
Douglas Corp. v. Lando Prods., Inc., 235 F.2d 631, 632-633 (9th
Cir. 1956); Pollei v. Commissioner, 94 T.C. 595, 600 (1990).
Once an appellate court returns its mandate, jurisdiction over
the case revests in the trial court. United States v. Cote, 51
F.3d 178, 182 (9th Cir. 1995). Under the law of the case
doctrine and the rule of mandate, the trial court’s authority to
address any issues after an appeal is completed is generally
10There are limited exceptions to this general rule. Even
though an appeal of a judgment is pending in the Court of
Appeals, “the lower court may retain jurisdiction over certain
matters, without appellate court approval or sanction,” e.g.,
matters that are “collateral to the appeal, in aid of the appeal,
to correct clerical mistakes, in aid of execution of a judgment
that has not been superseded, and to maintain the status quo
between the parties pending the appeal.” Pollei v. Commissioner,
94 T.C. 595, 600 (1990).
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