6th Cir.: Tax Court Not “Court”

As noted on Tax Prof Blog and Federal Civil Practice Bulletin, The Sixth Circuit affirmed in Mobley v. Commissioner, No. 07-2019 (6 th Cir. July 08, 2008), that a Tax Court is not a “court” for purpose of 28 U.S.C. § 610 and thus lacked the authority to transfer a case to a federal district court to cure want of jurisdiction under 28 U.S.C. § 1631.

Click here to read the opinion. –Counseller/jm