Opinion ID: 28268
Heading Depth: 1
Heading Rank: 2

Heading: jurisdiction

Text: 4 We have jurisdiction over the district court's Rule 54(b) partial judgment under 28 U.S.C. § 1291 because it disposed of a distinct claim for relief. Under Eldredge v. Martin Marietta Corp., 207 F.3d 737 (5th Cir.2000), we have appellate jurisdiction under § 1291 where the district court entered judgment on a distinct claim for relief that meets the finality requirement of § 1291 and there is no just reason for delay. 207 F.3d at 740 & n. 2. The district court's judgment meets these criteria. The garnishment of the retirement account is a distinct claim under Rule 54(b). Although it is not entirely clear what constitutes a claim for relief, the retirement garnishment is, in any case, a totally separate claim from the garnishment of the inheritance; the Government could have pursued the retirement garnishment without violating the rule against splitting claims. Id. In addition, while the inheritance claim is still pending in district court, the garnishment of the retirement funds is complete; the garnishment order directs immediate payment of the retirement funds. Thus, there is nothing left to resolve, the judgment is final, there is no just reason for delay and jurisdiction is proper under Rule 54(b) and § 1291.