Legal Opinion
New York Football Giants, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 4, 2003No. 02-4392PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
SMITH, Circuit Judge.
This case presents a question of our jurisdiction to review orders of the Tax Court under 26 U.S.C. § 7482(a)(1). Appellant New York Football Giants, Inc. (the “Giants”) appeals from an order of the Tax Court dismissing its petition with respect to some, but not all, of the tax years at issue. The Tax Court determined that it lacked jurisdiction over the Giants’ petition with respect to those years. The Tax Court did not make, nor was it asked to make, a determination of finality under Fed.R.Civ.P. 54(b) with respect to any particular tax year. We…
2Cases cited17 opinions
- Coopers & Lybrand v. LivesaySupreme Court of the United States · 1978
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Catlin v. United StatesSupreme Court of the United States · 1945
- Curtiss-Wright Corp. v. General Electric Co.Supreme Court of the United States · 1980
- Sears, Roebuck & Co. v. MacKeySupreme Court of the United States · 1956
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3Cited by9 opinions
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Brian Elliott v. Archdiocese New YorkCourt of Appeals for the Third Circuit · 2012
- Swallows Holding, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Olick v. Kearney (In Re Olick)District Court, E.D. Pennsylvania · 2011
- Gary Adler v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2011
4 more not listed; retrieve them via the Exa API.