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.