DISCLAIMER: Any unofficial case summaries below are prepared by the clerk's office
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172576P.pdf 05/16/2018 Leroy Muncy v. CIR
U.S. Court of Appeals Case No: 17-2576
The United States Tax Court
[PUBLISHED] [Benton, Author, with Bowman and Kelly, Circuit Judges]
Tax Court - Federal Income Tax. For the court's previous opinion in the
matter, see Muncy v. Comm'r, 637 Fed. Appx. 276 (8th Cir. 2016). The
person issuing the Notice of Deficiency in the matter had supervisory
authority over the person designated to issue such notices and therefore
had authority to sign and send the Notice of Deficiency.