Bernie Mora v. Commissioner of Internal Revenue

N OTE: This order is nonprecedential.
United States Court of Appeals
for the Federal Circuit
______________________
BERNIE MORA,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
______________________
2014-1425
______________________
Appeal from the United States Tax Court in No. 2160-
14.
__________________________
ON MOTION
__________________________
P ER CURIAM .
O R D E R
The Commissioner of Internal Revenue moves to dis-
miss this appeal for improper venue. Bernie Mora oppos-
es.
Mora appeals from an order of the United States Tax
Court dismissing his case for lack of jurisdiction. This
court does not have jurisdiction to review decisions of the
United States Tax Court. 26 U.S.C. § 7482(a)(1) (“The
Case: 14-1425 Document: 7 Page: 1 Filed: 06/17/2014

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MORA v. COMMISSIONER OF INTERNAL REVENUE 2
United States Courts of Appeals (other than the United
States Court of Appeals for the Federal Circuit) shall
have exclusive jurisdiction to review the decisions of the
Tax Court . . . .”).
The Commissioner acknowledges that this court may
transfer this case pursuant to 28 U.S.C. § 1631, but seeks
dismissal because he contends that Mora’s case is merit-
less. We deem it the better course to transfer.
Accordingly,
I T I S O RDERED T HAT :
The motion is granted to the extent that this case is
transferred to the United States Court of Appeals for the
Ninth Circuit.
F OR THE COURT
/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk of Court
ISSUED AS A MANDATE: June 17, 2014
s30
Case: 14-1425 Document: 7 Page: 2 Filed: 06/17/2014

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