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Kestin v. Internal Revenue Serv.

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
Jun 25, 2018
No. 18-1263 (4th Cir. Jun. 25, 2018)

Opinion

No. 18-1263

06-25-2018

GWENDOLYN L. KESTIN, Petitioner - Appellant, v. INTERNAL REVENUE SERVICE, Respondent - Appellee.

Gwendolyn L. Kestin, Appellant Pro Se. Robert Joel Branman, Thomas J. Clark, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.


UNPUBLISHED

Appeal from the United States Tax Court. (Tax Ct. No. 018254-17L) Before DIAZ and HARRIS, Circuit Judges, and SHEDD, Senior Circuit Judge. Dismissed by unpublished per curiam opinion. Gwendolyn L. Kestin, Appellant Pro Se. Robert Joel Branman, Thomas J. Clark, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Gwendolyn L. Kestin seeks to appeal the tax court's orders denying her husband's motion to appear as her "next friend" and denying her motion for reconsideration of that order. This court may exercise jurisdiction only over final orders, 11 U.S.C. § 7482(a)(1) (2012), 28 U.S.C. § 1291 (2012), and certain interlocutory and collateral orders, 28 U.S.C. § 1292 (2012); Fed. R. Civ. P. 54(b); Cohen v. Beneficial Indus. Loan Corp., 337 U.S. 541, 545-46 (1949). The orders Kestin seeks to appeal are neither final nor appealable interlocutory or collateral orders. Accordingly, we dismiss the appeal for lack of jurisdiction. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

DISMISSED


Summaries of

Kestin v. Internal Revenue Serv.

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
Jun 25, 2018
No. 18-1263 (4th Cir. Jun. 25, 2018)
Case details for

Kestin v. Internal Revenue Serv.

Case Details

Full title:GWENDOLYN L. KESTIN, Petitioner - Appellant, v. INTERNAL REVENUE SERVICE…

Court:UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

Date published: Jun 25, 2018

Citations

No. 18-1263 (4th Cir. Jun. 25, 2018)