Baxter v. USA

  1. October 27, 2022

    5th Circ. Won't Rethink Denial Of Farm Investors' Tax Refund

    The Fifth Circuit denied a rehearing request by Texas investors in farmland partnerships seeking a $305,000 tax refund, upholding its decision to reject the refund on the grounds that district courts lack authority over partnership agreements with the IRS.

  2. October 17, 2022

    Farm Investors Ask 5th Circ. To Rethink Barring Tax Refund

    Texas investors in farmland partnerships asked the Fifth Circuit to reconsider its decision to effectively reject their request for a $305,000 tax refund, saying the circuit wrongly left them unable to enforce a deal they made with the IRS.

  3. September 01, 2022

    5th Circ. Undoes Farmland Investors' Tax Refund

    The Fifth Circuit overturned a Texas federal court decision refunding farmland investors $305,000 for taxes and interest stemming from Internal Revenue Service assessments on income from decades ago, saying the lower court wrongly claimed jurisdiction over the matter.

  4. September 24, 2021

    Texas Fed. Court Rightly OK'd $305K Tax Refund, 5th Circ. Told

    A Texas federal court did no wrong in saying a man was due a $305,000 refund for his partnership interests, as the Internal Revenue Service was required to issue him a deficiency notice, he told the Fifth Circuit on Friday.

  5. July 27, 2021

    Texas Man Wrongly Given $305K Refund In '80s, 5th Circ. Told

    A Texas federal court wrongly refunded a man $305,000 for his partnership interests after incorrectly concluding the IRS should have issued him a deficiency notice, the U.S. told the Fifth Circuit, urging it to reverse the lower court's ruling.