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  2. United States Court of Appeals for the Fifth Circuit - Wikipedia

    en.wikipedia.org/wiki/United_States_Court_of...

    The Fifth Circuit gained appellate jurisdiction over the United States District Court for the Canal Zone. On October 1, 1981, under Pub. L. 96–452, the Fifth Circuit was split: Alabama, Georgia, and Florida were moved to the new Eleventh Circuit. On March 31, 1982, the Fifth Circuit lost jurisdiction over the Panama Canal Zone, which was ...

  3. Golsen v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Golsen_v._Commissioner

    An example of the practical effect of the Golsen rule is that if the Tax Court is hearing a case in Dallas, Texas, the Tax Court would follow the precedent of the United States Court of Appeals for the Fifth Circuit (which consists of Texas, Louisiana and Mississippi). By contrast, if the Tax Court is hearing a case in Miami, Florida, the Tax ...

  4. US appeals court halts enforcement of anti-money laundering law

    www.aol.com/news/us-appeals-court-halts...

    On Monday, a three-judge panel of the 5th Circuit at the urging of the U.S. Department of Justice put the injunction on hold while the government appealed the Texas judge's decision.

  5. [25] Johnson attributes this to a view that the generalist judges in circuit courts have a perceived breadth of understanding and greater familiarity with non-tax sources such as state law and non-tax federal statutes, which may be important to the outcome of certain cases. He also notes "an undertone in much of the opposition [to a national ...

  6. Turner v. Driver - Wikipedia

    en.wikipedia.org/wiki/Turner_v._Driver

    Turner v. Driver, No. 16-10312 (5th Cir. 2017), is a 2017 decision of the United States Court of Appeals for the Fifth Circuit that affirmed the First Amendment right to record the police. [2] [3] [1] [4] One of the officers involved was criminally indicted for a similar incident around the same time. [5]

  7. What Is Tax Liability? - AOL

    www.aol.com/finance/tax-liability-160008169.html

    Tax liability is the total amount of tax debt a business entity or an individual owes to a local, state or federal taxing authority. If the tax withholdings or payments made on your behalf are ...

  8. En banc - Wikipedia

    en.wikipedia.org/wiki/En_banc

    Each federal circuit has its own particular rules regarding en banc proceedings. The circuit rules for the Seventh Circuit provide a process where, under certain circumstances, a panel can solicit the consent of the other circuit judges to overrule a prior decision and thus avoid the need for an en banc proceeding.

  9. 5th Circuit rules DACA is unlawful, but limits its ruling to ...

    www.aol.com/5th-circuit-rules-daca-unlawful...

    The ruling upholds a lower court ruling that found Biden administration efforts to codify the Deferred Action for Childhood Arrivals… 5th Circuit rules DACA is unlawful, but limits its ruling to ...