United States v. Warren W. Taylor, and Beulah P. Taylor

This suit involves a judgment that the United States obtained against appellant Warren Taylor and another for the unpaid balance on a promissory note that the Small Business Administration (SBA) had guaranteed. Although not raised by the parties, the dispositive issue in this case is whether an appeal properly lies before this Court. As explained below, this Court finds that it lacks jurisdiction to review the district court’s judgment.

On July 14, 1976, the United States obtained judgment against appellant Warren Taylor and John E. Palmer, Jr., for the unpaid balance on a promissory note that…