Legal Opinion

Fields v. CIR

Court of Appeals for the Fifth Circuit

Decided July 31, 2026No. 25-60403Published

1Opinion of the Court

Case: 25-60403 Document: 83-1 Page: 1 Date Filed: 07/31/2026 REVISED United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED ____________ June 8, 2026 No. 25-60403 Lyle W. Cayce ____________ Clerk Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor, Petitioner—Appellant, versus Commissioner of Internal Revenue, Respondent—Appellee. ______________________________ Appeal from the Tax Court, Internal Revenue Service Agency No. 1285-20 ______________________________ Before King, Higginson, and Duncan, Circuit Judges. Stuart Kyle…

2Cases cited8 opinions

  1. Estate of Bongard v. Comm'rUnited States Tax Court · 2005
  2. Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United StatesCourt of Appeals for the Fifth Circuit · 2009
  3. Otto Candies, L.L.C. v. Nippon Kaiji Kyokai CorporationCourt of Appeals for the Fifth Circuit · 2003
  4. Kimbell v. United StatesCourt of Appeals for the Fifth Circuit · 2004
  5. Darlene Swayze v. United States of America, Stuart Martin v. United StatesCourt of Appeals for the Ninth Circuit · 1986

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