Charles Sisson v. Commissioner of IRS , 581 F. App'x 597 ( 2014 )

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[Unpublished]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 Court1 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
1
The Honorable Robert N. Armen, Jr., United States Tax Court Judge.
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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