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July 31, 2025
Fields v. CIR
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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
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June 08, 2026
5th Circ. Says Estate's $17M Transfer Was Mainly Tax-Driven
The Internal Revenue Service properly denied an estate's attempt to reduce the value of assets moved to a partnership, the Fifth Circuit ruled Monday, rejecting arguments that the $17 million transfer was driven by reasons other than a lower estate tax bill.
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