William Stuart, Jr. v. CIR


OPINION FILED - THE COURT: William Jay Riley, Diana E. Murphy and Lavenski R. Smith AUTHORING JUDGE:Diana E. Murphy (PUBLISHED) [4468851] [15-3318, 15-3319, 15-3320, 15-3321]

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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 November 14, 2016 Mr. Arthur Thomas Catterall U.S. DEPARTMENT OF JUSTICE Tax Division, Appellate Section 4333 Ben Franklin Station P.O. Box 502 Washington, DC 20044 RE: 15-3318 15-3319 15-3320 15-3321 William Stuart, Jr. v. CIR Arnold Walters, Jr. v. CIR Estate of James Stuart Jr. v. CIR Robert Joyce v. CIR Dear Counsel: The court today issued an opinion in this case. 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 CMD Enclosure(s) cc: Mr. Steven S. Brown Mr. Denis J Conlon Mr. Robert R. DiTrolio Mr. Daniel T. Hartnett Mr. Gilbert Steven Rothenberg Appellate Case: 15-3318 Page: 1 Date Filed: 11/14/2016 Entry ID: 4468851 Ms. Francesca Ugolini Mr. William Wilkins District Court/Agency Case Number(s): 1685-11 1686-11 1687-11 1688-11 Appellate Case: 15-3318 Page: 2 Date Filed: 11/14/2016 Entry ID: 4468851

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