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Legal Opinion

K Alain v. CIR

Court of Appeals for the Fifth Circuit

Decided August 12, 2026No. 24-60240Published

1Opinion of the Court

Case: 24-60240 Document: 137-2 Page: 1 Date Filed: 08/12/2026 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit ____________ FILED August 12, 2026 No. 24-60240 Lyle W. Cayce ____________ Clerk K Alain, L.L.L.P.; K Alain GP, L.L.C.; Tax Matters Partner, Petitioners—Appellants, versus Commissioner of Internal Revenue, Respondent—Appellee. ______________________________ Appeal from the United States Tax Court Nos. 11587-20, 30118-21 ______________________________ Before Graves, Engelhardt, and Oldham, Circuit Judges. Per Curiam: The petition for…

2Cases cited20 opinions

  1. Perrin v. United StatesSupreme Court of the United States · 1979
  2. Burnet v. HarmelSupreme Court of the United States · 1932
  3. United States v. BessSupreme Court of the United States · 1958
  4. Wisconsin Central Ltd. v. United StatesSupreme Court of the United States · 2018
  5. BP p.l.c. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 2021

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