USA V. NORA BRAYSHAW, No. 17-16327 (9th Cir. 2018)

Annotate this Case

Download PDF

NOT FOR PUBLICATION FILED JUN 20 2018 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK FOR THE NINTH CIRCUIT UNITED STATES OF AMERICA, Petitioner-Appellee, No. U.S. COURT OF APPEALS 17-16327 D.C. No. 2:14-mc-00088-MCEKJN v. MEMORANDUM* NORA BRAYSHAW, Respondent-Appellant. Appeal from the United States District Court for the Eastern District of California Morrison C. England, Jr., District Judge, Presiding Submitted June 12, 2018** Before: RAWLINSON, CLIFTON, and NGUYEN, Circuit Judges. Taxpayer Nora Brayshaw appeals from a clerk order entered in the district court following an order to show cause hearing arising from the district court’s orders enforcing an Internal Revenue Service (“IRS”) summons to produce documents and records related to her and her husband’s tax liability for 2002 to * This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). 2012. This court has an obligation to review whether appellate jurisdiction exists for this appeal. Breed v. Hughes Aircraft Co., 253 F.3d 1173, 1177 (9th Cir. 2001). We dismiss for lack of appellate jurisdiction. We do not have jurisdiction to hear this appeal because the district court did not enter, either during or after the order to show cause hearing, an order holding Brayshaw in contempt or an order modifying its prior, final enforcement order. See 28 U.S.C. § 1291; Couch v. Telescope Inc., 611 F.3d 629, 632 (9th Cir. 2010) (“[P]arties may appeal only from orders which end the litigation on the merits and leave nothing for the court to do but execute the judgment.” (citation, alterations, and internal quotation marks omitted)). DISMISSED. 2 17-16327

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.