DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

121725P.pdf   09/09/2013  Randall Thompson  v.  CIR
   U.S. Court of Appeals Case No:  12-1725
   Appeal from the United States Tax Court   
[PUBLISHED] [Wollman, Author, with Riley, Chief Judge, and Gruender, Circuit Judge] Civil case - Federal Tax law. For the court's earlier opinion regarding the transaction in issue, see RJT Inves.X v. Comm'r, 491 F.3d 732 (8th Cir. 2007). The Tax Court erred in dismissing taxpayers' petition challenging a notice of deficiency for lack of jurisdiction. Chief judge Riley, concurring. Judge Gruender, concurring in the result.