SHEPHERD v. C.I.R.

Nos. 97-2951, 97-2952.

147 F.3d 633 (1998)

Charles E. SHEPHERD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 25, 1998.


Attorney(s) appearing for the Case

Charles E. Shepherd (submitted), Evanston, IL, for Petitioner-Appellant.

Gary R. Allen, David I. Pincus, Kenneth L. Greene, Randolph L. Hutter, Department of Justice, Tax Division, Appellate Section, Washington, Dc, for Respondent-Appellee.

Before POSNER, Chief Judge, and CUMMINGS and RIPPLE, Circuit Judges.


POSNER, Chief Judge.

Charles Shepherd's appeal from two orders of the Tax Court raises an important and, in this circuit, novel question of appellate jurisdiction with regard to one of the orders. The other order, in which the Tax Court dismissed for lack of jurisdiction Shepherd's petition complaining about his taxes for 1990 and 1996, is unproblematic and so we begin there. He did not attach to that petition a notice of deficiency, and the Internal Revenue Service...

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