Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-alsd-1_10-mc-00026/USCOURTS-alsd-1_10-mc-00026-0/pdf.json

Parties Involved:
William Sandlin McLaurine II
Petitioner
Robert A. Wherry Jr.
Respondent

Document Text:

IN THE UNITED STATES DISTRICT COURT 

FOR THE SOUTHERN DISTRICT OF ALABAMA 

WILLIAM SANDLIN MCLAURINE, II ) 

 ) 

v. ) MISC. ACTION 10-0026-WS 

 ) 

ROBERT A. WHERRY, JR., etc. ) 

 

ORDER 

 William Sandlin McLaurine II (“McLaurine”) has filed a document styled, 

“Petition for a Writ of Certiorari to the district court of the United States.” (Doc. 1). The 

purpose of the document is to “reques[t] this court issue a writ certiorari, or a Writ of 

Certiorari, to correct this injustice by finding the actions of the United States Tax Court, 

Judge Robert A. Wherry Jr. without jurisdiction.” (Id. at 2). That is, the document seeks 

to have this Court review the action of the Tax Court. This is not possible. 

 “The United States Courts of Appeals (other than the United States Court of 

Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions 

of the Tax Court, except as provided in section 1254 of Title 28 of the United States Code 

....” 26 U.S.C. § 2682(a)(1); accord Roberts v. Commissioner, 175 F.3d 889, 892 (11th

Cir. 1999); Gulden v. United States, 287 Fed. Appx. 813, 817 (11th Cir. 2008). Section 

1254 addresses review by the Supreme Court. 

 Pursuant to Section 2682, this Court has no jurisdiction to review the action of the 

Tax Court. The petition for writ of certiorari is denied. The Clerk is directed to close 

this matter. 

DONE and ORDERED this 23rd day of August, 2010. 

s/ WILLIAM H. STEELE

 CHIEF UNITED STATES DISTRICT JUDGE

Case 1:10-mc-00026-WS Document 3 Filed 08/23/10 Page 1 of 1