Gary Woods v. United States, No. 11-50487 (5th Cir. 2014)
Annotate this CaseThis opinion or order relates to an opinion or order originally issued on June 6, 2012.
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Case: 11-50487 Document: 00512495274 Page: 1 Date Filed: 01/09/2014 IN THE UNITED STATES COURT OF APPEALS United States Court of Appeals FOR THE FIFTH CIRCUIT Fifth Circuit FILED No. 11-50487 January 9, 2014 Lyle W. Cayce Clerk GARY WOODS, as Tax Matters Partner of Tesoro Drive Partners, a Texas General Partnership, Plaintiff-Appellee v. UNITED STATES, Defendant-Appellant Appeals from the United States District Court for the Western District of Texas USDC No. 5:05-CV-216 ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES Before JONES, WIENER, and GRAVES, Circuit Judges. PER CURIAM:* This court affirmed the district court s judgment, which held that valuation-misstatement penalties were inapplicable under existing Circuit precedent. Woods v. United States, 471 F. App x 320 (5th Cir. 2012). On Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. * Case: 11-50487 Document: 00512495274 Page: 2 Date Filed: 01/09/2014 No. 11-50487 certiorari to resolve a Circuit split, the Supreme Court reversed. Woods v. United States, 134 S. Ct. 557 (2013). As the Supreme Court has now decided the issue raised on appeal and reversed our decision, we reverse the judgment of the district court and remand for proceedings consistent with the order of the Supreme Court. REVERSED AND REMANDED. 2
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