Ct. of Appeals lacked jurisdiction to consider plaintiff’s interlocutory appeal of Dist. Ct. orders striking plaintiff’s defense that statute of limitations contained in 28 USC section 2462 applied to preclude govt. from imposing tax assessment and denying plaintiff’s motion for judgment on pleadings, even though Dist. Ct. had certified both orders for interlocutory review. Under 28 USC section 1292(b), plaintiff had ten days to seek permission from Ct. of Appeals to review said orders, and instant request was filed 13 days after Dist. Ct.’s certification. Moreover, Dist. Ct. could not enter second certification order for purposes of giving plaintiff another 10-day window to seek interlocutory review with Ct. of Appeals, because 10-day filing period in section 1292(b) is jurisdictional. Ct. overruled Nuclear Engineering, 660 F.2d 241, which had allowed Dist. Ct. to enter second certification order.
Federal 7th Circuit Court
Civil Court
Appellate Procedure