Tax

U.S. Court of Appeals for the Fifth Circuit, Personal Injury & Tort, Tax

Estate of Fields — Fifth Circuit upheld estate-tax deficiency and negligence penalty

automatic / July 31, 2026

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

U.S. District Court — Western District of Texas, Civil Procedure, Tax

Killingsworth v. IRS — Court dismisses inmate’s stimulus-payment claim for lack of jurisdiction

automatic / July 29, 2026

Case Dustan Ryan Killingsworth v. IRS Court U.S. District Court for the Western District of Texas Judge Robert Pitman Date […]

U.S. District Court — Western District of Texas, Civil Procedure, Insurance Coverage, Tax

Dietert v. Uvalde County Appraisal District — Court recommends dismissing civil rights complaint due to pro se plaintiff’s failure to serve defendants

automatic / July 15, 2026

Case GEORGE ROBERT DIETERT, II, Plaintiff, v. UVALDE COUNTY APPRAISAL DISTRICT, UVALDE COUNTY TAX ASSESSOR-COLLECTOR, UVALDE COUNTY, and DOES 1-20. […]

U.S. District Court — Western District of Texas, Criminal, Tax

USA v. Chidambaram — Magistrate Judge recommends District Court accept guilty plea for false tax return charge

automatic / July 13, 2026

Case United States of America vs. Sivagami Chidambaram Court UNITED STATES DISTRICT COURT, WESTERN DISTRICT OF TEXAS, AUSTIN DIVISION Judge […]

Texas 8th Court of Appeals, Tax

Summers v. Kuykendall — Appeal dismissed following settlement

automatic / July 9, 2026

Case Patricia Bauerle Summers v. Maegan Fox Kuykendall, Vickie Lee Gaudin, and Travis Dan Bauerle Court Texas Court of Appeals, […]

Texas 8th Court of Appeals, Appellate Procedure, Constitutional, Municipal Law, Tax

City of El Paso v. Pickett — City’s “Environmental Franchise Fee” Was an Unlawful Tax, Eighth Court Holds

automatic / June 13, 2026

The Eighth Court of Appeals affirmed that El Paso’s monthly Environmental Franchise Fee—charged to all residential solid-waste customers and raised without cost studies to fund police and fire equipment—was an impermissible tax, not a legitimate regulatory fee, and that governmental immunity did not bar a refund because nonpayment was criminal.

Texas 8th Court of Appeals, Civil Procedure, Jurisdiction, Tax

Gonzalez v. City of El Paso — Texas Residents Cannot Use Special Appearance to Contest Defective Service; Misspelled Name Is a Curable Process Defect

automatic / June 12, 2026

The Eighth Court of Appeals held that Texas residents cannot file a special appearance under Rule 120a to contest defective service of process, because Texas courts have presumptive personal jurisdiction over all Texas residents. A misspelled name in a citation is a curable service defect, not a jurisdictional flaw, properly raised by a motion to quash — not a special appearance that risks constituting a general appearance.

Oil & Gas, Tax

J-W Power Co. v. Wise County Appraisal District — Second Court Addresses Multi-County Taxation of Dealer Heavy Equipment Inventory

automatic / June 7, 2026

The Second Court of Appeals addressed whether compressors physically located in Wise County could be removed from its appraisal rolls under the DHEI statutory scheme, largely affirming the appraisal district's authority but reversing on one duplicate-taxed unit.

U.S. District Court — Western District of Texas, Real Estate, Tax

United States v. Acosta — Magistrate judge recommends default judgment and tax-lien foreclosure

automatic / June 4, 2026

Case United States of America v. Francisco A. Acosta, a/k/a Frank A. Acosta, Larry Gaddes, and Travis Motal Court U.S. […]

U.S. District Court — Eastern District of Texas, Tax

Townsend v. Commissioner of Internal Revenue — Court denies challenge to magistrate-judge referral

automatic / May 29, 2025

Case Bobie Kenneth Townsend v. Commissioner of Internal Revenue and Commissioner of the Social Security Administration Court U.S. District Court […]