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Fifth Circuit Survey: Taxation, Michael Hatfield

Articles

During the survey period, the Fifth Circuit decided nine federal tax cases. Four of the nine cases were appealed from district courts. The remaining five were appealed from the Tax Court. Three of the Tax Court's five decisions (60%) were affirmed, and three of the four district court decisions (75%) were affirmed. Thus, the Fifth Circuit affirmed most of the lower court decisions (66%). Interestingly, only three of the decisions (33%) favored the taxpayer—EC Term of Years Trust v. United States; Garber Industries, Inc. v. Commissioner; and Estate of Baird v. Commissioner—even though the Fifth Circuit …