USCA11 Case: 24-12365 Document: 19-1 Date Filed: 10/07/2024 Page: 1 of 3

[DO NOT PUBLISH] In the United States Court of Appeals For the Eleventh Circuit

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No. 24-12365 Non-Argument Calendar ____________________

BUCKELEW FARM, LLC (F.K.A. BIG K FARMS LLC), BIG K LLC, TAX MATTERS PARTNER, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

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Petition for Review of a Decision of the U.S. Tax Court Agency No. 14273-17 USCA11 Case: 24-12365 Document: 19-1 Date Filed: 10/07/2024 Page: 2 of 3

2 Opinion of the Court 24-12365

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Before GRANT, BRASHER, and ABUDU, Circuit Judges. PER CURIAM: This appeal is DISMISSED, sua sponte, for lack of jurisdic- tion. In the memorandum opinion from which this appeal is taken, the tax court explicitly stated that it would enter a decision at a later date pursuant to Tax Court Rule 155, and it has ordered the parties to submit computations. See Tax Ct. R. 155(a) (providing that the tax court may withhold entry of its decision when issuing an opin- ion or dispositive order for the purpose of allowing the parties to submit computations pursuant to the tax court’s determination of the issue). Because the tax court invoked Rule 155 and withheld entry of its decision, its memorandum opinion is not final and ap- pealable. See 28 U.S.C. § 1291; Acheron Cap., Ltd. v. Mukamal, 22 F.4th 979, 986 (11th Cir. 2022) (stating that an appealable final order ends the litigation on the merits and leaves nothing for the court to do but execute its judgment); Reaves v. Sec’y, Fla. Dep’t of Corr., 717 F.3d 886, 906 (11th Cir. 2013) (holding that an order that contemplates further substantive proceedings in a case is generally not final and appealable); Liberty Mut. Ins. Co. v. Wetzel, 424 U.S. 737, 744 (1976) (holding that, generally, an order that re- solves liability but does not assess damages or amount of relief is not final for purposes of appeal). Accordingly, this appeal is not from a final and appealable order, and we thus lack jurisdiction to review it. See 26 U.S.C. § 7482(a)(1); Fed. R. App. P. 13. USCA11 Case: 24-12365 Document: 19-1 Date Filed: 10/07/2024 Page: 3 of 3

24-12365 Opinion of the Court 3

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.