Legal Opinion
Duffie v. United States
Court of Appeals for the Fifth Circuit
Decided March 10, 2010No. 08-20708PublishedCited by 301 opinions
1Opinion of the Court
CARL E. STEWART, Circuit Judge:
John and Melissa Duffie appeal the district court’s grant of summary judgment in their tax refund suit. We affirm.
A district court’s grant of summary judgment is reviewed de novo, applying the same standard as the district court. Kornman & Assocs. v. United States, 527 F.3d 443, 450 (5th Cir.2008). This court reviews findings of fact for clear error and legal issues de novo. Houston Exploration Co. v. Halliburton Energy Servs., Inc., 359 F.3d 777, 779 (5th Cir.2004). Specifically, a district court’s characterization of a transaction for tax purposes is a…
2Cases cited68 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
- United States v. SherwoodSupreme Court of the United States · 1941
- Natalia Makarova v. United StatesCourt of Appeals for the Second Circuit · 2000
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3Cited by301 opinions
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- Gregory Bailey v. East Baton Rouge Parish PrisonCourt of Appeals for the Fifth Circuit · 2016
- RPD Holdings, L.L.C. v. Tech Pharmacy Servs. (In Re Provider Meds, L.L.C.)Court of Appeals for the Fifth Circuit · 2018
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