Opinion
2012-1465
08-14-2012
HERBERT CARL HEINTZ, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
NOTE: This disposition is nonprecedential.
Appeal from the United States Tax Court in case no. 2768-11L, Judge Diane L. Kroupa.
Before PROST, MAYER, and REYNA, Circuit Judges.
PROST, Circuit Judge.
ORDER
The appellee moves to transfer this appeal.
Herbert Carl Heintz petitions for review from an order of the United States Tax Court. This court is a court of limited jurisdiction, which does not include petitions for review from the Tax Court. 28 U.S.C. § 1295; see also 26 U.S.C. § 7482(a). Pursuant to 28 U.S.C. § 1631, this court is authorized to transfer the case to a court in which the appeal could have been brought at the time it was filed or noticed. Transfer is appropriate here.
Accordingly,
IT IS ORDERED THAT:
The motion is granted and the appeal is transferred pursuant to 28 U.S.C. § 1631 to the United States Court of Appeals for the Ninth Circuit. All other pending motions are denied as moot.
FOR THE COURT
________________________
Jan Horbaly
Clerk
cc: Robert H. Stevenson, Esq.
Sara Ann Ketchum, Esq.
s26
Issued As A Mandate: AUG 14 2012