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BUCHANAN v. U.S.

Nos. 95-3057, 95-3145.

82 F.3d 706 (1996)

Mary A. BUCHANAN, as personal representative of the estate of Gordon Buchanan, Jr., Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 9, 1996.

Attorney(s) appearing for the Case

John F. Lesch, Nisen & Elliott, Chicago, IL, John P. Coleman (argued), Marshal I. McMahon, Jr., Jenny McMahon, McMahon & Elliott, Chicago, IL, Eugene L. Mahoney (argued), William D. Clifton, William D. Clifton, Mahoney & Associates, Chicago, IL, for Mary A. Buchanan.

Gary R. Allen, Bruce R. Ellisen, David A. Shuster (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Gerald H. Parshall, Jr., Eugene J. Rossi, Samuel D. Brooks, Department of Justice, Tax Division, Washington, DC, Ann L. Wallace, Office of United States Attorney, Civil Division, Chicago, IL, for U.S. in No. 95-3057.

Gary R. Allen, Bruce R. Ellisen, David A. Shuster (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Gerald H. Parshall, Jr., Eugene J. Rossi, Department of Justice, Tax Division, Washington, DC, Thomas P. Walsh, Office of United States Attorney, Civil Division, Chicago, IL, for U.S. in No. 95-3145.

Before POSNER, Chief Judge, and ROVNER and EVANS, Circuit Judges.

PER CURIAM.

The government appeals from a judgment in favor of the taxpayers in a tax refund suit. The first and last question that we consider is whether we have jurisdiction over the appeal. We do not if the district court's judgment was not final, 28 U.S.C. § 1291, which in a suit for monetary relief that ends in victory for the plaintiff it would not be if it failed to specify either the amount of money due the plaintiff or a formula by which that amount...

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