NEW ORLEANS - A panel of the Fifth Circuit U.S. Court of Appeals on Nov. 5 affirmed a bankruptcy court's decision that a creditor of a debtor company was not entitled to recover his $1.4 million loan to the company because the loan itself was part of a plan to establish an illegal tax shelter (Terrill J. Horton v. Walter O'Cheskey, Chapter 11 trustee, No. 12-11200, Chapter 11, 5th Cir.; 2013 U.A. App. LEXIS 22468).