Opinions are for Wednesday, May 16, 2018 

DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                           as a courtesy to the reader.  They are not part of the opinion of the court.

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.