Professional Documents
Culture Documents
2d 328
58-2 USTC P 9280
the Tax Court that they be permitted to withdraw their petition with respect to
texes for the year 1954 so as to permit the case in the District Court to go
forward, but the Tax Court denied this motion and the petition before us seeks
review of its denial. The Commissioner has moved to dismiss the petition on
the ground that the order sought to be reviewed is a mere interlocutory order
and not a final decision of the Tax Court subject to review by this court.
2
We think it clear that the government's motion to dismiss the petition for
review of the Tax Court's order must be granted for lack of jurisdiction, in as
much as that order is merely interlocutory. Kiker v. Com'r, 4 Cir., 218 F.2d
389, 392; Commissioner v. Smith Paper, Inc., 1 Cir., 222 F.2d 126. The
dismissal, however, will be without prejudice to the right of petitioners to renew
their motion in the Tax Court, if they see fit to do so, and without prejudice to
the power of the Tex Court to grant the motion, if renewed. The denial of the
motion by the Tex Court was evidently based upon the belief that petitioners
would be without remedy if their motion were allowed. We do not think,
however,1 that this would necessarily result. The action in the District Court
was filed before the petition to the Tax Court and was still pending. If
petitioners had been allowed to withdraw their petition to the Tex Court in so
far as it related to the year 1954, on the ground that through inadvertence and
ignorance of the law it had been filed with relation to that year, we see no
reason why the Tax Court would be required to proceed under the statute as
upon a dismissal nor why the jurisdiction of the District Court with respect to
the matter should be held to have been lost. Certainly neither result should
follow, if the order allowing withdrawal were to provide that it was entered
without prejudice to the right of petitioner to proceed in the action pending in
the District Court. Courts should not hold themselves powerless to relieve
against the results of ignorance and inadvertence in matters of procedure.
Petition dismissed.