Estate of Yaeger v. Commissioner

JON 0. NEWMAN, Circuit Judge:

The issue on this appeal from an order of the Tax Court (Lawrence A. Wright, Judge) is whether disposition of that portion of a proceeding concerning one of several tax years is appealable. We hold that it is not and therefore dismiss this appeal for lack of appellate jurisdiction.

After Louis Yaeger’s death on May 11, 1981, his executors filed both a personal income tax return for Yaeger for the short tax year of January 1 — May 11 and a fiduciary income tax return for the estate for the tax year beginning May 12, 1981. The Commissioner assessed deficiencies…