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.
143251P.pdf 06/10/2015 Thomas Heckman v. CIR
U.S. Court of Appeals Case No: 14-3251
The United States Tax Court
[PUBLISHED] [Colloton, Author, with Murphy and Kelly, Circuit Judges]
Civil case - Federal Tax. The Tax Court did not err in finding that the
distribution taxpayer received from his employee stock ownership plan was
an "amount omitted from gross income" that triggered the extended six-year
statute of limitations under Section 6501(e)(1)(A).