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Hart v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2022
No. 1078-20W (U.S.T.C. Sep. 19, 2022)

Opinion

1078-20W

09-19-2022

LOIS WESTON HART AND ROBIN LEONA MOULTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 10, 2022, we ordered that this case be dismissed for lack of jurisdiction. In so ordering, we relied on the opinion of the Court of Appeals for the District of Columbia's opinion in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), holding that we lack subject matter jurisdiction over whistleblower cases, like this one, that involve a rejection of a claim for a whistleblower award. In our order of dismissal, we stated that the judgment in Li was final.

On August 30, 2022, the Supreme Court docketed a petition for writ of certiorari as of June 16, 2022. Because a party timely sought a writ of certiorari, Li is not final. Accordingly, it is

ORDERED that the Court's order of dismissal dated August 10, 2022, is vacated.

The parties are reminded that the proceedings in this case are stayed, pursuant to the Court's Order served April 28, 2022, pending a final judgment in Li.


Summaries of

Hart v. Comm'r of Internal Revenue

United States Tax Court
Sep 19, 2022
No. 1078-20W (U.S.T.C. Sep. 19, 2022)
Case details for

Hart v. Comm'r of Internal Revenue

Case Details

Full title:LOIS WESTON HART AND ROBIN LEONA MOULTON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Sep 19, 2022

Citations

No. 1078-20W (U.S.T.C. Sep. 19, 2022)