March 25, 2026
Patel 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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March 30, 2026
Eye Doctor Appeals Microcaptive Tax Payments In 5th Circ.
An eye doctor and his wife asked the Fifth Circuit to overturn a U.S. Tax Court decision from last year that affirmed Internal Revenue Service penalties and payments associated with their ophthalmology practice's microcaptive insurance arrangements.
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