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Tax

Federal Civil Procedure Tax

U.S. Court of Appeals for the Fifth Circuit

Norcave Properties — Fifth Circuit affirms dismissal of prepayment challenge to IRS valuation penalties

/ August 21, 2026

Case Norcave Properties, L.L.C. v. Internal Revenue Service Court U.S. Court of Appeals for the Fifth Circuit Judge Smith; Willett;

U.S. Court of Appeals for the Fifth Circuit

K Alain — Fifth Circuit vacated and remanded for a new limited-partner analysis

/ August 12, 2026

Case K Alain, L.L.L.P.; K Alain GP, L.L.C.; Tax Matters Partner v. Commissioner of Internal Revenue Court U.S. Court of

U.S. Court of Appeals for the Fifth Circuit

Estate of Fields v. Commissioner — Fifth Circuit affirmed inclusion of transferred assets in the gross estate and a 20% penalty

/ July 31, 2026

Case Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor v. Commissioner of Internal Revenue Court U.S. Court of