United States of America and Scott R. Hammond, Special Agent, Internal Revenue Service v. Rogers Transportation, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a timely motion filed under Fed. R. Civ. P. 59(e) precludes a court of appeals from exercising jurisdiction while the motion is pending
• dismissing appeal for lack of appellate jurisdiction because a Rule 59(e) motion was filed subsequent to a notice of appeal

Source: CourtListener parenthetical corpus (CC0).