James Widtfeldt v. CIR


PER CURIAM OPINION FILED - THE COURT: James B. Loken, Diana E. Murphy and Kermit E. Bye (UNPUBLISHED); Denying as moot [4175866-2] [4176921-2] motion for summary affirmance with a suggestion that briefing be suspended pending a ruling on summary affirmance filed by Mr. Anthony T. Sheehan. in 14-2382 and 14-2444; [4376535] [14-2382, 14-2444, 15-2166]

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United States Court of Appeals For The Eighth Circuit Thomas F. Eagleton U.S. Courthouse 111 South 10th Street, Room 24.329 St. Louis, Missouri 63102 VOICE (314) 244-2400 FAX (314) 244-2780 www.ca8.uscourts.gov Michael E. Gans Clerk of Court March 11, 2016 Mr. James A. Widtfeldt P.O. Box 877 Atkinson, NE 68713-0877 RE: 14-2382 James Widtfeldt v. CIR 14-2444 Estate of Gusteva Widtfeldt v. Commissioner of IRS 15-2166 Estate of Gusteva Widtfeldt v. CIR Dear Mr. Widtfeldt: The court today issued an opinion in these cases. Judgment in accordance with the opinion was also entered today. The opinion will be released to the public at 10:00 a.m. today. Please hold the opinion in confidence until that time. Please review Federal Rules of Appellate Procedure and the Eighth Circuit Rules on postsubmission procedure to ensure that any contemplated filing is timely and in compliance with the rules. Note particularly that petitions for rehearing and petitions for rehearing en banc must be received in the clerk's office within 45 days of the date of the entry of judgment. Counsel-filed petitions must be filed electronically in CM/ECF. Paper copies are not required. No grace period for mailing is allowed, and the date of the postmark is irrelevant, for pro-se-filed petitions. Any petition for rehearing or petition for rehearing en banc which is not received within the 45 day period for filing permitted by FRAP 40 may be denied as untimely. Michael E. Gans Clerk of Court MER Enclosure(s) cc: Mr. Robert R. DiTrolio Mr. Bruce R Ellisen Mr. Gilbert Steven Rothenberg Mr. Anthony T. Sheehan Mr. William Wilkins District Court/Agency Case Number(s): 4288-14L 4745-14L 5604-14L Appellate Case: 14-2382 Page: 1 Date Filed: 03/11/2016 Entry ID: 4376535

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