Judge Catharina M Haynes

3 court opinions authored by Judge Catharina M Haynes. AI-powered plain English summaries, key holdings, and legal analysis.

3 opinions analyzed.

Courts

ca5 (3)

Frequently Decided Topics

Internal Revenue Code Section 162 Business Expenses (1)Disguised Dividends (1)Sham Transactions (1)Tax Court Fact-Finding (1)Substantial Evidence Standard of Review (1)Fourth Amendment search and seizure (1)Reasonable suspicion for traffic stops (1)Probable cause for vehicle searches (1)

Opinions by Judge Catharina M Haynes (3)

Sirius Solutions v. CIR

Fifth Circuit: Payment to 'Consulting Firm' Was Disguised Dividend, Not Business Expense

ca5 · 2026-01-16 · Defendant Win · Impact: 30/100

Sirius Solutions v. CIR, decided by Fifth Circuit on January 16, 2026, resulted in a defendant win outcome. The Fifth Circuit affirmed the Tax Court's decision, holding that Sirius Solutions LLC was n...

United States v. Limon

Fifth Circuit Upholds Vehicle Search Based on Informant Tip

ca5 · 2025-11-13 · Defendant Win · Impact: 25/100

United States v. Limon, decided by Fifth Circuit on November 13, 2025, resulted in a defendant win outcome. The Fifth Circuit affirmed the district court's denial of a motion to suppress evidence seiz...

Retro Metro v. City of Jackson

Fifth Circuit Upholds Zoning Ordinance Restricting Sexually Oriented Businesses

ca5 · 2025-08-07 · Defendant Win · Impact: 45/100

Retro Metro v. City of Jackson, decided by Fifth Circuit on August 7, 2025, resulted in a defendant win outcome. The Fifth Circuit affirmed the district court's grant of summary judgment to the City o...

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Civil RightsCriminal LawEmploymentEnvironmentalImmigrationIntellectual PropertyTaxContractsTortsConstitutional Law

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