Orabi v. Attorney General of the U.S., 738 F.3d 535, 540-541 (3d Cir. Jan. 2, 2014) (New York convictions were pending on direct appeal before the Second Circuit, and were therefore not sufficiently final to form a basis for removal: We do not agree that the IIRIRA eliminated a direct appeal from the finality rule in its definition of conviction. Hence, we do not agree with those Courts that have adopted this interpretation. See, e.g., id. (collecting cases). By doing so, they have vitiated, without reason, the BIA's rule formulated and established in In re Ozkok, 19 I. & N. Dec. 546, 552 n. 7 (BIA 1988).); disagreeing with Planes v. Holder, 686 F.3d 1033 (9th Cir. June 5, 2012) (collecting cases).