Tag: tax

September 3, 2024, opinions

September 4, 2024

Unpublished per curiam (Stewart, Dennis, Wilson), workers’ compensation Affirming judgment against workers’ compensation insurer regarding voidability of policy under Mississippi law. per curiam (Southwick, Haynes, Douglas), criminal, sentencing Vacating 156-month sentence on conviction of carjacking and brandishing a firearm during a crime of violence, where district court expressed mistaken belief that Guidelines range was 84 … More September 3, 2024, opinions

July 30-31, 2024, opinions

August 6, 2024

Designated for publication Higginson, J. (Higginbotham, Higginson, Duncan), qualified immunity, municipal liability, Fourth Amendment, § 1983 Dismissing appeal in part for want of appellate jurisdiction over appeals of denial of summary judgment on punitive damages claim, the summary judgment to police officer on Fourth Amendment search claim, and the summary judgment to the City and … More July 30-31, 2024, opinions

June 13-14, 2024, opinions

June 17, 2024

Designated for publication 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 … More June 13-14, 2024, opinions

January 8, 2024, opinions

January 9, 2024

Designated for publication Jones, J. (Jones, Stewart, Duncan), administrative law Reversing $6.5 million penalty judgment and vacating injunction issued after jury verdict in civil enforcement action brought by the CFTC against energy commodity trader under 17 CFR § 155.4(b)(2)(i), “a regulation that prevents commodities traders from ‘taking the other side of orders’ without clients’ consent.” … More January 8, 2024, opinions

December 21, 2023, opinions

December 26, 2023

Designated for publication Elrod, J. (Higginbotham, Smith, Elrod), criminal, search and seizure, sentencing Affirming conviction and sentence on various drug trafficking offenses and possession of a firearm by a felon; upholding denial of multiple motions to suppress; and upholding application of dangerous weapon enhancement to sentencing calculation. Unpublished per curiam (Smith, Higginson, Engelhardt), prisoner suit … More December 21, 2023, opinions

November 28, 2023, opinions

November 29, 2023

Designated for publication per curiam (en banc Court), Voting Rights Act Granting en banc rehearing of November 10 panel opinion that affirmed the district court’s injunction against County’s redistricting plan that eliminated a majority-minority county commissioner district, but that had expressly requested an en banc poll on the basis of the panel’s disagreement with binding Circuit precedent … More November 28, 2023, opinions

November 13, 2023, opinions

November 14, 2023

Designated for publication Smith, J. (King, Smith, Elrod), First Amendment Affirming in part and reversing in part district court’s dismissal of attorney’s First Amendment forced-speech and forced-association claims against state bar association and denial of preliminary injunction; remanding; and rendering injunction with respect to plaintiff only, holding that some of the LSBA’s activities are still … More November 13, 2023, opinions

October 10-11, 2023, decisions

October 13, 2023

Designated for publication Clement, J. (Clement, Elrod, Willett), spoliation, trade secrets Affirming spoliation sanction of default judgment and damages award against spoliating defendant in suit alleging misappropriation of proprietary software code. Higginson, J. (Smith, Higginson, Willett), takings Reversing judgment that city violated Takings Clause when it refused to compensate a homeowner for damage to her … More October 10-11, 2023, decisions

August 18, 2023, opinions

August 21, 2023

Designated for publication Willett, J. (joined by Richman, Higginbotham, Stewart, Elrod, Southwick, Haynes, Graves, Higginson, Ho, Duncan, Engelhardt, Wilson, Douglas, JJ.), Ho, J., concurring, Jones, J., concurring in judgment only (joined by Smith, Oldham, JJ.); Title VII, employment discrimination Reversing 12(b)(6) dismissal of female correctional officers’ Title VII disparate treatment claim against county for policy … More August 18, 2023, opinions

May 31, 2023, opinions

June 1, 2023

Unpublished per curiam (Richman, Dennis, Haynes), prisoner suit Vacating 41(b) dismissal of Texas state prisoner’s § 1983 suit, concluding that lesser sanctions would prompt diligent prosecution of suit, and remanding for further proceedings. per curiam (Graves, Ho, Duncan), breach of contract Reversing judgment on jury verdict in favor of company’s former CEO on his breach … More May 31, 2023, opinions