Charles Sisson, et al v. Commissioner of IRS


PER CURIAM OPINION FILED - THE COURT: Steven M. Colloton, Pasco M. Bowman and Bobby E. Shepherd (UNPUBLISHED) [4209612] [14-1221]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 14-1221 ___________________________ Charles A. Sisson; Maralee M. Sisson lllllllllllllllllllllAppellants v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from The United States Tax Court ____________ Submitted: October 17, 2014 Filed: October 24, 2014 [Unpublished] ____________ Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges. ____________ PER CURIAM. Charles and Maralee Sisson appeal from an order of the Tax Court1 denying their motion for leave to file a motion to correct purported inaccuracies in a hearing transcript. After careful review, we find no basis for reversal, given that the specific 1 The Honorable Robert N. Armen, Jr., United States Tax Court Judge. Appellate Case: 14-1221 Page: 1 Date Filed: 10/24/2014 Entry ID: 4209612 relief the Sissons seek could not have any effect on the matters at issue in this case. See Doe v. Nixon, 716 F.3d 1041, 1051 (8th Cir. 2013) (noting that a federal court does not have authority to give opinions on moot questions or abstract propositions that cannot affect the matter at issue in the case before it). Accordingly, we affirm. ______________________________ -2- Appellate Case: 14-1221 Page: 2 Date Filed: 10/24/2014 Entry ID: 4209612

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