Anastasoff v. United States
Encyclopedia
Anastasoff v. United States, 223 F.3d 898 (8th Cir. 2000), was a case decided by the U.S. Eighth Circuit
United States Court of Appeals for the Eighth Circuit
The United States Court of Appeals for the Eighth Circuit is a federal court with appellate jurisdiction over the district courts in the following districts:* Eastern District of Arkansas* Western District of Arkansas...

 on appeal from the U.S. District Court for the Eastern District of Missouri
United States District Court for the Eastern District of Missouri
The United States District Court for the Eastern District of Missouri is a trial level federal district court based in St. Louis, Missouri, with jurisdiction over fifty counties in the eastern half of Missouri. The court is one of ninety-four district-level courts which make up the first tier of...

. It is notable for being the only case to consider the Anastasoff issue, that is whether Article Three of the United States Constitution
Article Three of the United States Constitution
Article Three of the United States Constitution establishes the judicial branch of the federal government. The judicial branch comprises the Supreme Court of the United States and lower courts as created by Congress.-Section 1: Federal courts:...

 requires a federal court to treat unpublished opinion
Non-publication
Non-publication of opinions, or Unpublished opinions, are those decisions of courts that are not available for citation as precedent because the judges making the opinion deem the case as having less precedential value....

s as precedent. The case was subsequently vacated as moot
Moot
Moot may refer to:* from Moot as an Old English language term for meeting:**Folkmoot**Jamtamót, the old assembly of Jämtland**Witenagemot, the High Council of Anglo-Saxon England...

 on rehearing en banc
En banc
En banc, in banc, in banco or in bank is a French term used to refer to the hearing of a legal case where all judges of a court will hear the case , rather than a panel of them. It is often used for unusually complex cases or cases considered to be of greater importance...

, 235 F.3d 1054 (8th Cir. 2000), due to the governments decision to pay the taxpayer's claim in full with interest at the statutory rate. In the final decision, the court opinion stated:
Before being overturned, the Anastasoff decision was cited by multiple courts that used unpublished opinions in their decisions, such as United States v. Goldman, No. 00-1276 of September 29, 2000, and United States v. Langmade, No. 00-2019 of December 29, 2000.
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