Chasing mirages and searching for pots of gold at the ends of rainbows have nothing on trying Section 7482 interlocutory appeals. The statute says it’s available; caselaw proves it isn’t. Case in point: Frederick Howe & Bonita A. McVaugh-Howe, Docket No. 29743-14, filed 10/29/20.

Quick man-‘splain from Judge Kerrigan: “Section 7482(a)(2)(A) provides that a Court of Appeals, upon a timely request by a party to litigation in this Court, may permit an immediate appeal of an interlocutory order of this Court when it contains a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation. Each of these three grounds must be met before we certify an interlocutory order for immediate appeal.” Order, at pp. 1-2. (Citations omitted).

The usual rule is one can appeal only from final judgments, that decide the case “and leave not a rack behind,” as a far better writer than I put it. Here, there’s still plenty of stuff; see my blogpost “Estopped to Estop,” 6/8/20.

Boni was out of the case by virtue of innocent spousery, so Fred is on his own here, with an $8 million deficiency and chops proportional.

There has to be a substantial variance of opinion on a legal issue essential to the case. Here, it’s a question whether an 872-AD is a contract like a Section 7122 closing agreement, and the caselaw says it isn’t, nemine contradicente as my high-priced colleagues would say.