June 13-14, 2024, opinions

Posted on by tadbartlett

Designated for publication

  • R S B C O v. U.S., 23-30062, appeal from W.D. La.
    • Wilson, J. (Smith, Graves, Wilson), tax law, jury instructions
    • Finding jury instructions “irredeemably flawed,” vacating verdict in favor of taxpayer for refund of IRS-imposed penalty for failure to timely file information returns, vacating attorney fees award as the plaintiff was no longer the prevailing party, and remanding for a new trial.
    • The Court first held that the district court’s instruction as to what constitutes a “mitigator” in determining reasonable cause for a late filing was not too broad, where the Treasury Department regulation on “mitigators” that listed examples related to the filer’s filing history was not an exclusive listing; such that the district court’s instruction that a “mitigator” was “something that lessens the gravity of an offense or mistake” was not inconsistent with the statute or regulation.
    • The Court held, however, that the district court erred in instructing the jury as to the interplay with its instruction on “impediments.” The Court held that an “impediment” was limited by the regulation, whereas the district court’s instruction was too open-ended, “stripped of any of this nuance.”

Unpublished

  • Laur v. Safeco Insurance Co., 23-10315, appeal from N.D. Tex.
    • per curiam (Southwick, Engelhardt, Wilson), insurance
    • Affirming summary judgment for insurer on insureds’ suit for coverage for water damage caused by frozen lawn irrigation pipe.
  • U.S. v. Martinez, 23-10787, appeal from N.D. Tex.
    • per curiam (Wiener, Haynes, Douglas), criminal
    • Granting Anders motion to withdraw, and dismissing appeal.
  • U.S. v. Randell, 23-10953, appeal from N.D. Tex.
    • per curiam (Higginbotham, Stewart, Southwick), criminal
    • Granting Anders motion to withdraw, and dismissing appeal.
  • U.S. v. Johnson, 23-20193, appeal from S.D. Tex.
    • per curiam (Higginbotham, Stewart, Southwick), criminal, sentencing
    • Affirming 180-month sentence on conviction of conspiracy to commit healthcare fraud and wire fraud.
  • U.S. v. Rodriguez, 23-40201, appeal from S.D. Tex.
    • per curiam (Smith, Higginson, Engelhardt), criminal
    • Granting Anders motion to withdraw, and dismissing appeal.
  • U.S. v. McClure, 23-40516, appeal from S.D. Tex.
    • per curiam (Higginbotham, Stewart, Southwick), criminal, search and seizure
    • Affirming conviction of receipt of child pornography and possession of child pornography, upholding denial of motion to suppress.
  • Lopez v. Kendall, 23-50844, appeal from W.D. Tex.
    • per curiam (Clement, Duncan, Douglas), Title VII
    • Affirming dismissal of Title VII claims for failure to exhaust administrative remedies.
  • Brown v. PennyMac Loan Services, L.L.C., 24-40091, appeal from S.D. Tex.
    • per curiam (Jolly, Engelhardt, Douglas), foreclosure
    • Affirming dismissal of homeowners’ claim arising from mortgage obligations, rejecting homeowners’ claim that splitting the promissory note from the deed of trust when the original mortgagee sold the promissory note to another lender ended their mortgage loan obligation and rendered their home free and clear.