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).