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172326P.pdf   09/21/2018  Deaton Oil Company, LLC  v.  United States
   U.S. Court of Appeals Case No:  17-2326
   U.S. District Court for the Western District of Arkansas - Hot Springs   
   [PUBLISHED] [Smith, Author, with Wollman and Loken, Circuit Judges] 
   Civil case - Federal Tax. The facts, as set forth in taxpayer's complaint 
   for a refund, abatement and recovery of delinquent tax penalties did not 
   support a finding of reasonable cause, and the district court did not err 
   in dismissing the action and entering judgment for the IRS.