Case law

Duffie v. United States

600 F.3d 362 · Court of Appeals for the Fifth Circuit · Mar 10, 2010

independent reasons for disallowing the partnership’s deductions, there was “no way to determine, without additional superfluous litigation, whether the taxpayer’s underpayment is ‘attributable to’ a reason that also qualifies … To overcome sovereign immunity in a tax refund action, a taxpayer must file a refund claim with the IRS within the time limits established by the Internal Revenue Code. United States v. Dalm, 494 U.S. 596, 602 (1990).

Hedrick v. Hercules, Inc.

658 F.2d 1088 · Court of Appeals for the Fifth Circuit · Oct 15, 1981

Little, who was chairman of the Reorganizational Planning Committee, that Hedrick was not qualified for the position of Regional Plant Manager. … The trial judge carefully considered the factors set forth in Johnson and clearly articulated his findings and reasons for the award.

Chemline, Inc. v. City of Grand Prairie

364 F.2d 721 · Court of Appeals for the Fifth Circuit · Jul 6, 1966

The definition of obscenity in Roth, as thus qualified, has *727 been consistently followed in every obscenity case thereafter decided by the Supreme Court. See Bantam Books, Inc. v. … On the contrary, that opinion clearly indicated that what it referred to as “patent offensiveness” was already included in the Roth definition.

Congress Of Racial Equality v. Bryan Clemmons

323 F.2d 54 · Court of Appeals for the Fifth Circuit · Oct 18, 1963

The State invokes the Fourteenth Amendment against private individuals, although the Fourteenth Amendment establishes constitutional rights in favor of private individuals and against the State. … On the question of diversity the instant case is clearly distinguishable from our recent case of Congress of Racial Equality et al. v.

United States v. Elias Gomez Rivera

898 F.2d 442 · Court of Appeals for the Fifth Circuit · Apr 3, 1990

On the record before us, we cannot agree with the government that the facts established that Rivera made an agreement with anyone other than Perez to distribute heroin from the house located at 212 East Pafford Street, or … because Rivera did distribute heroin for Perez at 212 East Pafford along with other co-defendants, and because Rivera was aware that the residence was used for the purpose of distributing heroin, he *447 therefore did not qualify

Parra v. Markel International Insurance

300 F. App'x 317 · Court of Appeals for the Fifth Circuit · Nov 24, 2008

Because Interamerican was a non-subscriber to the Texas workers’ compensation program, it had no tort immunity and therefore Parra sued Interamerican for damages under Texas tort law. … Meeks, 540 F.3d 869, 875 (8th Cir. 2008), stated, “we find that the policy’s use of the term ‘furnished to’ is unambiguous and clearly requires the involvement of a third party in furnishing a worker either to ‘substitute

Elzie Ball v. James LeBlanc

792 F.3d 584 · Court of Appeals for the Fifth Circuit · Jul 8, 2015

These facts fail to show that the district court clearly erred. … Such functions include, but are not limited to: the immune system, normal cell growth, digestive, bowel, bladder, neurological, brain, respiratory, circulatory, endocrine, and reproductive functions. Id.

Dods Shipping Limited of Nassau, N. P., and Owner of Ss Norco v. Karobi Lumber Company

397 F.2d 570 · Court of Appeals for the Fifth Circuit · Jun 21, 1968

In the present case, the record clearly shows that bills of lading were used. … Such statement, however, must be qualified by the fact that the exemptions are permissible only so long as not rendered void by the statute.

United States v. Okulaja

21 F.4th 338 · Court of Appeals for the Fifth Circuit · Dec 27, 2021

Even if we were to treat Clayton as establishing such a rule (and even if a failure to recognize such a rule were an abuse of discretion), it would not undermine Okulaja’s conviction. Ms. … Guidelines Calculation We conclude, as noted above, that the district court clearly erred in calculating Okulaja’s guideline range.

United States v. Brad B. Bailey

383 F.2d 9 · Court of Appeals for the Fifth Circuit · Oct 30, 1967

There are six classes of membership in the Club. 1 The Charter-Resident class is restricted to holders of stock in the corporation. 2 Taxpayer qualified for membership in this class on February 25, 1958 by purchasing one … This statement clearly implies that members who did not hold stock would not, for that reason, have a voting voice in the Club’s management.

Avondale Industries, Inc. v. International Marine Carriers, Inc. And the United States of America

15 F.3d 489 · Court of Appeals for the Fifth Circuit · Apr 8, 1994

Questions concerning the existence of negligence and causation are treated as factual issues subject to the clearly erroneous standard. Todd at 405. … Further, testimony established that when the pilot released the AVON II, the tug captain told the first mate to let her go. The first mate did release her, and reported his action to the bridge.

Dixie MacHine Welding & Metal Works, Inc. v. United States

315 F.2d 439 · Court of Appeals for the Fifth Circuit · Mar 21, 1963

Upon the evidence the trial court found as a fact: “It cannot be said that plaintiff has clearly established by a preponderance of the evidence that the practice is universal or known to the owners-of the ships repaired by … As it must, taxpayer attacks this finding head on, its first specification of error being that the District Court clearly erred in finding that the evidence fails-to establish knowledge of the payments-on the part of the

M. S. Stevens and Wife, Margurette Stevens v. United States

302 F.2d 158 · Court of Appeals for the Fifth Circuit · Apr 25, 1962

Only those similar to the model dance hall can qualify for the exemption, as it is written. … The Government argues that The RoundUp could not qualify as a “dance hall” within the meaning of the exclusionary clause unless its sales of refreshments were “merely incidental.”

Stevens v. Epps

618 F.3d 489 · Court of Appeals for the Fifth Circuit · Sep 7, 2010

In order to be qualified as a competent juror, residency in the county is required .... … Furthermore, we may not grant habeas relief unless the Mississippi Supreme Court’s adjudication of Stevens’s Batson claim “resulted in a decision that was contrary to, or involved an unreasonable application of, clearly established

Kaneb Energy Company v. Federal Energy Regulatory Commission

814 F.2d 1083 · Court of Appeals for the Fifth Circuit · Apr 21, 1987

Before charging the section 102 price, a producer must file an application with the responsible state agency for a determination that the gas qualifies under section 102. 18 C.F.R. § 273.202 (1986). … Nevertheless, it appears that Moran Exploration was a sufficiently large company that it could, and should, have established some system of supervision or management controls to insure that the required filings would be made

Jon Carmichael v. Ronnie Galbraith

574 F. App'x 286 · Court of Appeals for the Fifth Circuit · Jun 19, 2014

The Carmichaels challenge the district court’s other reasons for dismissing the claims but they are silent regarding qualified immunity. … Hollins, 551 F.3d 322, 326 (5th Cir.2008) (“[T]he plaintiff has the burden to negate the [qualified-immunity] defense once properly raised.”). . Turner v. Houma Mun. Fire & Police Civil Serv.

Robert Speck v. Garrett Wiginton

606 F. App'x 733 · Court of Appeals for the Fifth Circuit · Mar 17, 2015

As to the claims asserted against the officers in their individual capacities, they asserted qualified immunity. … The district court construed the official capacity claims brought against the police officers as seeking to establish municipal liability.

Raskin v. Dallas Indep Sch Dist

69 F.4th 280 · Court of Appeals for the Fifth Circuit · Jun 2, 2023

But jus tertii standing is well established in the law. See, e.g., Craig v. Boren, 429 U.S. 190, 193 (1976). … But such an exacting clear-statement rule is usually reserved for an area—like preemption or abrogation of state sovereign immunity—where the Legislature is acting in derogation of some otherwise well-established

United States v. Ivan Melchor Moreno and Rigoberto Melchor Moreno

536 F.2d 1042 · Court of Appeals for the Fifth Circuit · Aug 9, 1976

Possibly the confidentiality of the in camera hearing would be deemed to afford security comparable to statutory immunity. … Freund and Doe did not establish blanket procedural rules to govern all judicial interviews with informers.

Aubrey Ray, Cross-Appellee v. Iuka Special Municipal Separate School District, Tishomingo County Special Municipal Separate School District

51 F.3d 1246 · Court of Appeals for the Fifth Circuit · May 16, 1995

A reasonable jury clearly was entitled to believe Ray and his evidence and to disbelieve the School District’s evidence if it chose to. Clearly it did. … We point out in particular that the record establishes that many of the board members knew about the EEOC claim. Moreover, Dr.