October 8, 2024, opinions

Posted on by tadbartlett

Designated for publication

  • Texas Truck Parts & Tire, Inc. v. U.S., 23-20588, appeal from S.D. Tex.
    • Douglas, J. (Wilson, Douglas, Vitter, by designation), tax
    • Reversing district court judgment in favor of plaintiff tire retailer and against IRS on question of liability for excise tax, holding that, “[w]hen a party orders taxable articles to be shipped to the United States for resale and is otherwise uninvolved in the importation process,” that party is nonetheless the “importer” for purposes of excise tax liability when it is the “beneficial owner” under the Treasury regulation when it “derive[s] almost all of the benefits of the importation.”
  • Ibanez v. Texas A&M University Kingsville, 23-40564, appeal from S.D. Tex.
    • King, J. (King, Stewart, Higginson), employment discrimination, Title VII
    • Affirming summary judgment in favor of university employer on plaintiff faculty member’s discrimination claims arising from denial of tenure and promotion to associate professor.

Unpublished

  • U.S. v. Drake, 24-10079, appeal from N.D. Tex.
    • per curiam (Jolly, Graves, Oldham), criminal
    • Affirming conviction of conspiracy to interfere with commerce by robbery in violation of the Hobbs Act, interference with commerce by robbery, brandishing a firearm in furtherance of a crime of violence, and attempted interference with commerce by robbery.
  • Gaines v. Walgreens Co., 24-20072, appeal from S.D. Tex.
    • per curiam (Jolly, Graves, Oldham), personal tort
    • Affirming summary judgment in favor of defendant dismissing slip-and-fall claim.
  • U.S. v. Clark, 24-40716, appeal from E.D. Tex.
    • per curiam (Dennis, Southwick, Engelhardt), criminal, compassionate release
    • Affirming denial of motion for compassionate release.
  • U.S. v. Castelan-Granados, 24-50082, c/w 24-50086, c/w 24-50087, appeal from W.D. Tex.
    • per curiam (Haynes, Higginson, Douglas), criminal, sentencing
    • Affirming 67-month sentence for illegal reentry.
  • Smith v. Kendall, 23-50713, appeal from W.D. Tex.
    • per curiam (King, Stewart, Higginson), Title VII, employment discrimination, Age Discrimination in Employment Act, Americans with Disabilities Act
    • Reversing district court’s dismissal of Title VII retaliation claim, vacating dismissal of Title VII gender-based disparate treatment claim, affirming dismissal of ADA and ADEA claims, and remanding for further proceedings.