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                        as a courtesy to the reader. They are not part of the opinion of the court.

081175P.pdf   12/10/2008  Barry J. Jewell  v.  United States
   U.S. Court of Appeals Case No:  08-1175
   U.S. District Court for the Eastern District of Arkansas - Little Rock   
   [PUBLISHED] [Bright, Author, with Riley and Melloy, Circuit Judges]
   Civil case - federal tax. Jewell did not have standing to challenge a 
   closing agreement between the IRS and his former law firm; the firm was 
   the entity from which the IRS collected the sanction, and it is the only 
   proper party which can bring suit to set aside the closing agreement
   and to recover the payment. Judge Riley, dissenting and asserting Jewell's 
   claims fall within the recognized exceptions to the equitable restrictions 
   which prohibit a shareholder from bringing suit to enforce the rights of 
   the corporation or recover for injuries it has sustained.