Herbert Carl Heintz v. Commissioner of Internal Revenue

NOTE: This order is nonprecedential.

# United States Court of Appeals for the Federal Circuit

HERBERT CARL HEINTZ,
Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Appellee.

2012-1465

Appeal from the United States Tax Court in case no.
2768-11L, Judge Diane L. Kroupa.

Before PROST, MAYER, and REYNA, Circuit Judges.
PROST, Circuit Judge.

ORDER

The appellee moves to transfer this appeal.

Herbert Carl Heintz petitions for review from an or-
der of the United States Tax Court. This court is a court
of limited jurisdiction, which does not include petitions for
review from the Tax Court. 28 U.S.C. § 1295; see also 26
U.S.C. § 7482(a). Pursuant to 28 U.S.C. § 1631, this court
is authorized to transfer the case to a court in which the
appeal could have been brought at the time it was filed or
noticed. Transfer is appropriate here.

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Accordingly,
IT IS ORDERED THAT:

The motion is granted and the appeal is transferred
pursuant to 28 U.S.C. § 1631 to the United States Court
of Appeals for the Ninth Circuit. All other pending mo-
tions are denied as moot.

FOR THE COURT

AUG 14 2012

\-

Date

/s/ Jan Horbaly
Jan Horbaly
Clerk

cc: Robert H. Stevenson, Esq.
Sara Ann Ketchum, Esq.
s26

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FILED
U.S. COURT OF APPEALS FOR
THE FEDERAL CIRCUIT
AUG 14 2012
JAN HORBALY
CLERK

Issued As A Mandate:

AUG 14 2012