Beaver Keith Gamble v. Commissioner of Internal Revenue

N OTE: This order is nonprecedential.
United States Court of Appeals
for the Federal Circuit
__________________________
BEAVER KEITH GAMBLE,
Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Appellee.
__________________________
2013-1464
__________________________
Appeal from the United States Tax Court in No. 5128-
13, Chief Judge John O. Colvin.
__________________________
Before RADER, Chief Judge, BRYSON and WALLACH , Cir-
cuit Judges.
P ER CURIAM .
O R D E R
Pursuant to the court’s June 27, 2013 order, the court
considers whether this appeal should be transferred to the
United States Court of Appeals for the Eleventh Circuit.
Beaver Keith Gamble appeals from an order of the
United States Tax Court dismissing his complaint for lack
of jurisdiction. This court is a court of limited jurisdic-
tion, and does not have jurisdiction over this appeal. See
28 U.S.C. § 1295(a); see also 26 U.S.C. § 7482 (a) (The
Case: 13-1464 Document: 10 Page: 1 Filed: 08/02/2013

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GAMBLE V. COMMISSIONER 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 court notes that the United States Tax Court’s
docket sheet indicates that this appeal was filed with the
United States Court of Appeals for the Eleventh Circuit.
While the clerk of the United States Tax Court addressed
the notice of filing of notice of appeal to the United States
Court of Appeals for the Eleventh Circuit, it was trans-
mitted to this court. Therefore, transfer is appropriate.
Accordingly,
I T I S O RDERED T HAT :
The appeal is transferred pursuant to 28 U.S.C.
§ 1631 to the United States Court of Appeals for the
Eleventh Circuit.
F OR T HE COURT
/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk
s26
Case: 13-1464 Document: 10 Page: 2 Filed: 08/02/2013

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