Court Opinion

ID: 9917051
Source: CourtListenerOpinion
Date Created: 2024-01-11 16:01:09.162906+00
Date Added: 2024-06-11T08:01:00.153160
License: Public Domain

USCA11 Case: 23-14042    Document: 19-1     Date Filed: 01/11/2024   Page: 1 of 2

                                                  [DO NOT PUBLISH]
                                   In the
                United States Court of Appeals
                        For the Eleventh Circuit

                          ____________________

                                No. 23-14042
                          Non-Argument Calendar
                          ____________________

       BILL V. YPSILANTIS,
                                                     Plaintiﬀ-Appellant,
       versus
       SECRETARY, U.S. DEPARTMENT OF THE TREASURY,
       INTERNAL REVENUE SERVICE,

                                                  Defendants-Appellees.

                          ____________________

                 Appeal from the United States District Court
                     for the Southern District of Florida
                      D.C. Docket No. 0:22-cv-61514-BB
USCA11 Case: 23-14042      Document: 19-1       Date Filed: 01/11/2024     Page: 2 of 2

       2                       Opinion of the Court                  23-14042

                            ____________________

       Before BRANCH, LUCK, and LAGOA, Circuit Judges.
       PER CURIAM:
              This appeal is DISMISSED, sua sponte, for lack of jurisdic-
       tion. Bill Ypsilantis appeals from the district court’s order granting,
       in part, the motion for summary judgment filed by the Secretary,
       U.S. Department of the Treasury and the Internal Revenue Service
       on two of his three claims. We lack jurisdiction to review the order
       because it is not a final order adjudicating all of the claims raised by
       Ypsilantis, as his third claim remains pending in the district court.
       See 28 U.S.C. § 1291; Supreme Fuels Trading FZE v. Sargeant, 689 F.3d
       1244, 1246 (11th Cir. 2012). Moreover, the district court did not
       certify its order under Rule 54(b). See Fed. R. Civ. P. 54(b).
              No petition for rehearing may be filed unless it complies
       with the timing and other requirements of 11th Cir. R. 40-3 and all
       other applicable rules.