DEATON OIL COMPANY, LLC v. U.S.

No. 17-2326.

904 F.3d 634 (2018)

DEATON OIL COMPANY, LLC, Plaintiff-Appellant v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: September 21, 2018.


Attorney(s) appearing for the Case

Frank Stewart Headlee , Gregory M. Hopkins , HOPKINS LAW FIRM, Little Rock, AR, for Plaintiff-Appellant.

Randolph Lyons Hutter , Joan I. Oppenheimer , U.S. DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before SMITH, Chief Judge, WOLLMAN and LOKEN, Circuit Judges.


Taxpayer Deaton Oil Company, LLC ("Deaton") appeals the district court's1 dismissal with prejudice of its suit seeking refund, abatement, and recovery of delinquent tax penalties assessed against it. We affirm.

I. Background

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