Opinion
No. 12–562.
2013-03-25
UNITED STATES, petitioner, v. Gary WOODS, as Tax Matters Partner of Tesoro Drive Partners, et al.
Case below, 471 Fed.Appx. 320.
Petition for writ of certiorari to the United States Court of Appeals for the Fifth Circuit granted. In addition to the question presented by the petition, the parties are directed to brief and argue the following question: Whether the district court had jurisdiction in this case under 26 U.S.C. § 6226 to consider the substantial valuation misstatement penalty.