RULE 193. APPEALS FROM INTERLOCUTORY ORDERS
- (a) General: For the purpose of seeking the review of any order
of the Tax Court which is not otherwise immediately appealable, a
party may request the Court to include, or the Court on its own
motion may include, a statement in such order that a controlling
question of law is involved with respect to which there is a
substantial ground for difference of opinion and that an immediate
appeal from that order may materially advance the ultimate
termination of the litigation. Any such request by a party shall be
made by motion which shall set forth with particularity the grounds
therefor and note whether there is any objection thereto. Any order
by a Judge or Special Trial Judge of the Tax Court which includes
the above statement shall be entered upon the records of the Court
and served forthwith by the Clerk. See Code sec. 7482(a)(2). For
appeals from interlocutory orders generally, see Rules 5 and 14 of
the Federal Rules of Appellate Procedure.
- (b) Venue: For the circuit of the Court of Appeals to which an
appeal from an interlocutory order may be taken, see Code section
7482(a)(2)(B) and 7482(b).
- (c) Stay of Proceedings: Unless so ordered, proceedings in the
Tax Court shall not be stayed by virtue of any interlocutory order
that is or may be the subject of an appeal. See Code sec. 7482(a)(2)(A).
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