Meet Judge Patrick E. Higginbotham of the Court of Appeals for the Fifth Circuit (5th Cir.)

So here we have Higginbotham declaring rental properties (plural), valued at code N, which is between $250k and $500k and the income received is code A, which is less than $1,000. This was at a time when he lived in the Dallas/Fort Worth area.

The Florida rental home is valued at code M, $100k – $250k and has rental income in code D, $5k – $15k.

Higginbotham’s valuations are unchanged in 6 years after the financial crisis. He’s still declaring rental properties (plural), valued at code N, which is between $250k and $500k and the income received is code A, which is less than $1,000.  No inflation or indexing at all over a 6 year period, any accountant reviewing this would be raising eyebrows.

Again, 6 years later, the Florida rental home is valued at code M, $100k – $250k and has rental income in code D, $5k – $15k. No changes recorded since the financial recession, very questionable to say the least.

Higginbotham appears to be using copy/paste when it comes to declaring his rental properties (plural), valued at code N, which is between $250k and $500k and the income received is code A, which is less than $1,000. Now that figure has not changed on when comparing the 2006 financial disclosure to the 2016 financial disclosure.

Higginbotham has new property. He’s declaring rental property in Austin, which we assume is the Lakeway address shown below (just outside Austin), valued at code N, which is between $100k and $250k and the income earned is code B, which is income received between $1,000 and $2,500. He’s owned this residence since 1999.

In 2018, Higginbothams’ upped the income received to between $5k – $15k. At LIT we understand he’s aware we are tracking his financials. Indeed the 2018 financial disclosures are not required to be submitted until late in 2019.