Eddie Risdal v. Mike Nixon

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[Unpublished]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 Court 1 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
1The Honorable Robert N. Armen, Jr., United States Tax Court Judge.

-- 1 of 2 --

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-

-- 2 of 2 --