Opinion ID: 2786368
Heading Depth: 2
Heading Rank: 1

Heading: jurisdiction

Text: The EEOC argues that we lack jurisdiction because the notice of appeal preceded the district court’s entry of judgment and computation of the amount. See EEOC v. Wal-Mart Stores, Inc., 187 F.3d 1241, 1250 (10th Cir. 1999) (discussing prematurity of an appeal involving a post-judgment award of attorneys’ fees). But, we conclude that we have jurisdiction on the tax offset issue. Even if the notice of appeal had been premature, Beverage Distributors filed a post-judgment motion for a stay pending appeal. This motion (1) specified that Beverage Distributors was taking the appeal, (2) stated that the company was appealing the “monetary components” of the district court’s amended order, which would necessarily include the tax offset award, and (3) stated that the appeal was to our court. Def.’s Mot. for Stay Pending Appeal at 1, EEOC v. Beverage Distributs. Co., LLC, No. 1:11-cv-02557-CBA-CBS (filed May 13, 2014), Doc. No. 137. Thus, the motion for a stay served as the “functional equivalent” of a notice of appeal under Federal Rule of Appellate Procedure 3. See Smith v. Barry, 502 U.S. 244, 248-49 (1992) (“If a document . . . gives the notice required by Rule 3, it is effective as a notice of appeal.”). In these circumstances, we have appellate jurisdiction. 10