Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal Revenue

The Commissioner of Internal Revenue disapproved certain adjustments made in respect to partnership income for the tax year 1972 and issued deficiency notices for that year. The appellants, who are individual taxpayers in the partnership, then filed a single, joint petition in the Tax Court challenging that determination. Ten Does were also named as petitioners. Upon the Commissioner’s motion, the Tax Court dismissed the Does for lack of jurisdiction and struck a paragraph in the petition relating to unnamed persons not before the court. The appellants appeal those orders. We dismiss the appeal for lack of jurisdiction. It is now generally understood that courts of appeals will review only final decisions of the Tax Court. Porter v. Commissioner, 453 F.2d 1231, 1232 (5th Cir. 1972); see 26 U.S.C. § 7482 (a). Where, as here, there has been no decision concerning the tax liability of any of the parties for the year 1972, we can entertain no appeal. In addition, the Tax Court ruled in essence that it could not consider the cases of unknown, unnamed persons who were in no way before the court. This court can do no more than the Tax Court. We cannot rule on the status of fictitious…