Case: 14-1044 Document: 23 Page: 1 Filed: 12/20/2013
NOTE: This order is nonprecedential.
United States Court of Appeals
for the Federal Circuit
______________________
SHAPAT AHDAWAN NABAYA,
Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Appellee.
______________________
2014-1044
______________________
Appeal from the United States Tax Court in No. 8457-
13 L.
______________________
ON MOTION
______________________
Before MOORE, LINN, and O'MALLEY, Circuit Judges.
PER CURIAM.
ORDER
The Commissioner of Internal Revenue moves to dis-
miss Shapat Ahdawan Nabaya’s appeal or in the alterna-
tive to transfer to the United States Court of Appeals for
the Fourth Circuit. We treat Nabaya's motion to amend
and his petition as responses to the Commissioner's
motion.
Case: 14-1044 Document: 23 Page: 2 Filed: 12/20/2013
2 NABAYA v. COMMISSIONER OF INTERNAL REV
Shapat Ahdawan Nabaya appeals a decision from the
United States Tax Court that dismissed the case for lack
of jurisdiction and denied various other motions filed by
Nabaya.
This court is a court of limited jurisdiction.
28 U.S.C.
§ 1295. The United States Tax Court’s jurisdiction did
not arise in whole or in part under the laws governing
this court’s appellate jurisdiction. Further, we note that
jurisdiction to review decisions of the Tax Court is vested
in the "United States Court of Appeals (other than the
United States Court of Appeals for the Federal Circuit)."
26 U.S.C. § 7482(a)(1). The court agrees that transfer is
appropriate pursuant to
28 U.S.C. § 1631 (authorizing
this court to transfer an appeal "to any other such court in
which the action or appeal could have been brought").
Accordingly,
IT IS ORDERED THAT:
(1) The Commissioner's motion is granted to the
extent that the appeal is transferred to the United States
Court of Appeals for the Fourth Circuit.
(2) Any other pending motions or petitions are denied
as moot.
FOR THE COURT
/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk of Court
s24
ISSUED AS A MANDATE: December 20, 2013
