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.

153318P.pdf   11/14/2016  William Stuart, Jr.  v.  CIR
   U.S. Court of Appeals Case No:  15-3318
                          and No:  15-3319
                          and No:  15-3320
                          and No:  15-3321
   The United States Tax Court   
   [PUBLISHED] [Murphy, Author, with Riley, Chief Judge, and Smith, Circuit 
   Judge] 
   Civil case - Federal Tax. The Tax Court's failure to consider whether a 
   stock sale should be recharacterized under state law as a liquidating 
   distribution to the shareholders; this court will not resolve the question 
   in the first instance, and the matter is remanded to the Tax Court for 
   consideration of whether the IRS is entitled to a full recovery from the 
   former shareholders as transferees under Nebraska law.