Your search Unpublished Dispositionnotice: Fifth Circuit Local Rule 47.5.3 States That Unpublished Opinions Should Normally Be Cited Only when They Establish the Law of the Case, Are Relied Upon As a Basis for Res Judicata or Collateral Estoppel, or Involve Related Facts. if an Unpublished Opinion is Cited, a Copy Shall Be Attached to Each Copy of the Brief.davis Williams, Plaintiff-appellant v. United States of America, United States Treasury Department,internal Revenue Service, Roddy Mcdowell, Internalrevenue Service Agent, Defendants-appellees did not match any document.