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ESTATE OF YAEGER v. C.I.R.

No. 1465, Docket 86-4039.

801 F.2d 96 (1986)

ESTATE OF Louis YAEGER, Deceased; Judith Winters, Raphael Meisels, Abraham K. Weber, and the Bank of New York, Executors, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided September 12, 1986.

Attorney(s) appearing for the Case

Mary Francis Clark, Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellant.

Richard A. Levine, New York City, (Roberts & Holland, New York City, on the brief), for petitioners-appellees.

Before NEWMAN, CARDAMONE, and PIERCE, Circuit Judges.

JON O. 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 &...

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