Legal Opinion
Nate Maniktala v. CIR
Court of Appeals for the Eighth Circuit
Decided August 11, 2026No. 25-1366Published
1Opinion of the Court
United States Court of Appeals For the Eighth Circuit ___________________________ No. 25-1366 ___________________________ Nate Maniktala; Jaya Maniktala Appellants v. Commissioner of Internal Revenue Appellee ------------------------------ Center for Taxpayer Rights Amicus on Behalf of Appellant(s) ____________ United States Tax Court ____________ Submitted: December 17, 2025 Filed: August 11, 2026 ____________ Before GRUENDER, KELLY, and ERICKSON, Circuit Judges. ____________ KELLY, Circuit Judge. Nate and Jaya Maniktala filed joint tax returns in 2018 and 2019. The IRS assessed deficiencies…
2Cases cited15 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Henderson v. ShinsekiSupreme Court of the United States · 2011
- Sebelius v. Auburn Regional Medical CenterSupreme Court of the United States · 2013
- United States v. BrockampSupreme Court of the United States · 1997
- Mader v. United StatesCourt of Appeals for the Eighth Circuit · 2011
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