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

142537P.pdf   07/23/2015  Illinois Lumber and Material  v.  United States
   U.S. Court of Appeals Case No:  14-2537
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Loken, Author, with Wollman and Beam, Circuit Judges] 
   Civil case - Federal Tax. In an action seeking a refund of alleged capital 
   gains tax overpayment,the refund claim was time-barred, and the case is 
   reversed and remanded with directions to dismiss the complaint for lack of 
   jurisdiction.