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C.I.R. v. JT USA, LP

No. 09-70219.

630 F.3d 1167 (2011)

COMMISSIONER OF INTERNAL REVENUE, Appellant, v. JT USA, LP, JTR-LLC, Tax Matters Partner, Appellees.

United States Court of Appeals, Ninth Circuit.

Filed January 14, 2011.

Attorney(s) appearing for the Case

Teresa E. McLaughlin and Joan I. Oppenheimer , Department of Justice, Washington, D.C., for the appellant.

Richard V. Vermazen , Law Office of Richard V. Vermazen, San Diego, CA, for the appellees.

Ernest S. Ryder and Lauren A. Rinsky , Ernest S. Ryder & Associates, Inc., APLC, San Diego, CA, for the appellees.

Before: HARRY PREGERSON, D.W. NELSON and SANDRA S. IKUTA, Circuit Judges.

OPINION

IKUTA, Circuit Judge:

This is an appeal from a tax court's interlocutory order in a partnership tax proceeding. We dismiss the appeal because we lack appellate jurisdiction under either the practical finality doctrine or the collateral order doctrine.

I

John Ross Gregory and his wife Rita founded JT USA, LP, a limited partnership, in the 1970s. In 2000, the Gregorys accepted an offer to sell the company that would result in a $32...

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