Testo completo
United States Court of Appeals
For the Eighth Circuit
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No. 14-1221
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Charles A. Sisson; Maralee M. Sisson
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: October 17, 2014
Filed: October 24, 2014
[Unpublished]
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Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges.
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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.
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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.
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