Minton v. Commissioner
562 F.3d 730 (2009) Linda K. MINTON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 08-60284. United States Court of Appeals, Fifth Circuit. March 13, 2009. *731 William Alan Pesnell...
View ArticleUnited States v. McFerrin
570 F.3d 672 (2009) UNITED STATES of America, Plaintiff-Appellee, v. Arthur R. McFERRIN; Dorothy F. McFerrin, Defendants-Appellants. No. 08-20377. United States Court of Appeals, Fifth Circuit. June 9,...
View ArticleNew York Guangdong Finance, Inc. v. Commissioner
588 F.3d 889 (2009) NEW YORK GUANGDONG FINANCE, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 08-60792. United States Court of Appeals, Fifth Circuit....
View ArticleWhitehouse Hotel Ltd. Partnership v. Commissioner
615 F.3d 321 (2010) WHITEHOUSE HOTEL LIMITED PARTNERSHIP; QHR Holdings-New Orleans Limited, Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No....
View ArticleTerrell v. Commissioner
625 F.3d 254 (2010) Pamela R. TERRELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 09-60822. United States Court of Appeals, Fifth Circuit. November 1, 2010....
View ArticleEspinoza v. Commissioner
636 F.3d 747 (2011) Isidra Elizabeth ESPINOZA, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 10-60778 Summary Calendar. United States Court of Appeals, Fifth...
View ArticleCampbell v. Commissioner
658 F.3d 1255 (2011) Albert D. CAMPBELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 10-13677. United States Court of Appeals, Eleventh Circuit. September 28,...
View ArticleCurcio v. Comm'r of Internal Revenue
CHIN, Circuit Judge: In these consolidated cases, petitioners were owners of four small businesses that enrolled in purported life insurance plans for employees. Only the four principal owners and a...
View ArticleWos v. E. M. A. Ex Rel. Johnson
(Slip Opinion) OCTOBER TERM, 2012 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The...
View ArticleShami v. Commissioner
PRISCILLA R. OWEN, Circuit Judge: Basim Shami, Rania Ardah, Arthur J. Goertz, Jo McCall Goertz, Farouk Shami, Izziah Shami, Shaukat Gulamani, Rami Shami, Najat Badran, John McCall, and Kathy McCall...
View ArticleGunkle v. Commissioner
*504 WIENER, Circuit Judge. Petitioners-Appellants, Bruce and Sher-ilyn S. Gunkle, husband and wife (together, the Gunkles), appeal the judgment of the United States Tax Court (Tax Court) rendered...
View ArticleBruce Gunkle v. CIR
Case: 13-60245 Document: 00512635831 Page: 1 Date Filed: 05/20/2014 REVISED May 20, 2014 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals No. 13-60245 Fifth...
View ArticleWhitehouse Hotel Ltd. Partnership v. Commissioner
LESLIE H. SOUTHWICK, Circuit Judge: This appeal marks the second time Whitehouse Hotel Limited Partnership appeals from a ruling of the United States Tax Court disallowing a significant portion of a...
View ArticleEstate of James A. Elkins, Jr. v. CIR
WIENER, Circuit Judge: Petitioners-Appellants Margaret Elise Joseph and Leslie Keith Sasser (“Petition *445 ers”), as Independent Executors of the Estate of their deceased father, James A. Elkins, Jr....
View ArticleDuffy v. United States
Claim for refund of income tax paid on proceeds of a settlement agreement; “origin of the claim” doctrine; inapplicability of exclusion from taxation under I.R.C. § 104(a)(2); proceeds taxable as...
View ArticleEstate of Frank D. Streightoff v. CIR
Case: 19-60244 Document: 00515365530 Page: 1 Date Filed: 03/31/2020 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED March 31, 2020 No....
View ArticleRay v. CIR
Case: 20-60004 Document: 00516013669 Page: 1 Date Filed: 09/14/2021 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED September 14, 2021 No....
View ArticleRussell Shappy, Jr. & Linda B. Shappy
United States Tax Court T.C. Memo. 2023-146 CHARLES G. BERWIND TRUST FOR DAVID M. BERWIND, DAVID M. BERWIND, D. MICHAEL BERWIND, JR.; GAIL B. WARDEN, LINDA B. SHAPPY AND VALERIE L. PAWSON, TRUSTEES, ET...
View Article