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.

172134P.pdf   07/27/2018  Martin Azarian  v.  CIR
   U.S. Court of Appeals Case No:  17-2134
   The United States Tax Court   
   [PUBLISHED] [Benton, Author, with Kelly and Stras, Circuit Judges] 
   Civil case - U.S. Tax Court. There was no case or controversy here because 
   the taxpayer had already claimed Azarian as an employee by reporting 
   wages, and the Tax Court properly dismissed the matter for lack of 
   jurisdiction.