2021-09-072021-09-072014William D. Elliott, 2015 Federal Taxation, 47 Tex. Tech. L. Rev. 619 (2014-2015)https://hdl.handle.net/2346/87809The Fifth Circuit Federal Taxation reporting period was July 1, 2013, to June 30, 2014. During this period, the Fifth Circuit considered more cases involving federal taxation than it has in many prior years, but only seven cases were of interest for purposes of this Survey.engFederal taxationWhitehouse Hotel L.P. v. CommissionerKlamath Strategic Investment Fund, LLC ex. rel. St. Croix Ventures, LLC v. United StatesIrvine v. United StatesKercher v. United StatesBurnett Ranches, Ltd. v. United StatesEl Paso CGP v. United StatesTrinity Industries, Inc. v. United StatesRodriguez v. CommissionerArticle