George Christian, Jr.; Clyde A. Miles, Petitioners-appellants,and Marion E. Christian, Petitioner, v. Commissioner of the Internal Revenue Service, Respondent-appellee, 8 F.3d 817 (4th Cir. 1993)
Annotate this CaseAppeal from the United States Tax Court.
George Christian, Jr., Clyde A. Miles, Appellants Pro Se.
Gary R. Allen, Richard Farber, United States Department of Justice, for Appellee.
U.S.T.C.
DISMISSED
Before PHILLIPS, MURNAGHAN, and HAMILTON, Circuit Judges.
PER CURIAM:
OPINION
George Christian, Jr., and Clyde A. Miles filed a joint notice of appeal, attacking the Tax Court's dismissal of their individual petitions for redetermination of issued tax deficiencies. Because the Tax Court retains jurisdiction over a portion of Christian's petition challenging the deficiency notice, we dismiss the appeal as interlocutory. See Yaeger v. Commissioner, 801 F.2d 96, 98 (2d Cir. 1986). Furthermore, in the interest of judicial economy,* we dismiss Miles's appeal as interlocutory. We dispense with oral argument because the facts and legal contentions are adequately presented in the material before the Court and argument would not aid the decisional process.
DISMISSED
Not only do the claims involve similar issues, but the claims were also presented to the Tax Court in a single evidentiary hearing
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