March 25, 2026

Patel v. CIR

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Case Number:

26-60180

Court:

Appellate - 5th Circuit

Nature of Suit:

Tax Court 

View recent docket activity

Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.

Coverage

  1. September 21, 2026

    IRS' Economic Substance Doctrine Has Limits, 5th Circ. Told

    The IRS should not invoke the economic substance doctrine whenever it dislikes a transaction's tax consequences, an advocacy group told the Fifth Circuit on Monday in an eye doctor and his wife's appeal of a ruling that rejected their ophthalmology practice's microcaptive insurance arrangements.

3 other articles on this case. View all »

Parties

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