2021-08-032021-08-03199122 Tex. Tech L. Rev. 613https://hdl.handle.net/2346/87458Reviews the decisions of the fifth circuit involving federal taxation during the survey period. The cases dealt with procedure issues and tax evasion. The author found that the courts decisions were more favorable to taxpayers than in previous survey periods.engTax evasionBenefitsStocksFederal taxationFifth CircuitSurveyFederal TaxationArticle