William B. Tanner Co. v. United States

6th Cir.

Court: United States Court of Appeals for the Sixth Circuit

Citations: 575 F.2d 101, 42 A.F.T.R.2d (RIA) 5147, 1978 U.S. App. LEXIS 11185

Decision Date: 5/15/1978

Docket Number: No. 76-2367

Jurisdiction: U.S.

Bluebook Citation: William B. Tanner Co. v. United States, 575 F.2d 101, 42 A.F.T.R.2d (RIA) 5147, 1978 U.S. App. LEXIS 11185 (6th Cir. 1978)

More Cases: 6th Cir. decisions from 1978


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Highly CitedTop 1% most-cited · cited by 104 decisions
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Citing decisions
4
Authorities cited
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statute cited
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Courts citing

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59
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Courts citing this case

6th Cir.87
W.D. Mich.5
3rd Cir.4
M.D. Tenn.3
1st Cir.2
Bankr. E.D. Pa.1
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Cites 1 statute
  • Final decisions of district courts
Cites 3 cases
  • Balsbaugh v. City of Westland
  • Gabbard v. Rose
  • Partin v. Hassan Motors, Inc.

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Opinion

WILLIAM B. TANNER COMPANY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

Attorneys

  • Elijah Noel, Jr., Louis R. Lucas, Ratner, Sugarmon, Lucas & Salky, G. Philip Arnold, Memphis, Tenn., for plaintiff-appellant.
  • J. Michael Cody, U. S. Atty., Memphis, Tenn., Scott P. Crampton, Asst. Atty. Gen., Gilbert Andrews, Tax Div., U. S. Dept, of Justice, Washington, D. C., Myron C. Baum, Crombie J. D. Garrett, John G. Manning, Washington, D. C., for defendant-appellee.
majority PER CURIAM.

This is an appeal from an order of the district court granting summary judgment in favor of the United States but not adjudicating the liability of other defendants. Despite the clear language of Federal Rule of Civil Procedure 54(b) and several equally clear holdings of this Court, appellant neither sought nor received a Rule 54(b) certification that the order in question was a final judgment. Therefore, there was no final decision in terms of 28 U.S.C. § 1291 and this Court is without jurisdiction to consider the appeal. Balsbaugh v. City of Westland, 458 F.2d 1358 (6th Cir. 1972); Partin v. Hassan Motors, Inc., 363 F.2d 104 (6th Cir. 1966); Gabbard v. Rose, 330 F.2d 705 (6th Cir. 1964).

Since, however, a Rule 54(b) certification appears to be appropriate in this case, if appellant is able to obtain such from the district court within thirty days of the date of filing of this opinion, the appeal will be reinstated by the clerk, after appropriate notice of appeal and other jurisdictional prerequisites, for prompt disposition by this panel without additional briefing or oral argument.

Dismissed.

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