Gary Woods v. United States

551 F. App'x 203

• Court: Court of Appeals for the Fifth Circuit
• Decided: January 9, 2014
• Docket: 11-50487
• Status: Unpublished

Opinion

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

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 Fed.Appx. 320 (5th Cir.2012). On certiorari to resolve a Circuit split, the Supreme Court reversed. United States v. Woods, — U.S. -, 134 S.Ct. 557, 187 L.Ed.2d 472 (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.

* 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.