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U.S. Supreme Court Resolves Split Among Circuit Courts of Appeals on Tax Code § 7212(a)
by Richard Resch
The Supreme Court of the United States reversed a defendant’s conviction for violating the second clause of 26 U.S.C.S. § 7212(a) (“Omnibus Clause”). In doing so, the Court announced the requirements for a conviction under the criminal tax statute, resolving a split among the United States Courts ...
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More from this issue:
- Study: Unionized Police? Increased Misconduct, by Derek Gilna
- ‘Serious Bodily Harm’ Does Not Include Animals, Massachusetts Supreme Court Holds, by Dale Chappell
- Georgia Supreme Court Vacates Convictions and Sentences Due to Merger Errors, by Matthew Clarke
- Rhode Island High Court Abolishes Shatney in Initial Application for Postconviction Relief by Prisoners Serving Life Without Parole, by Matthew Clarke
- North Dakota Supreme Court Announces Interpretation of Restitution Statutes, by Christopher Zoukis
- Fifth Circuit: 96-Day Pretrial Detention Without Appearance Before Judge or Chance to Post Bail Violates Fourteenth Amendment Due Process Rights, by Matthew Clarke
- Fifth Circuit Holds Prisoner May Sign and Deliver Habeas-Related Motion on Behalf of Fellow Prisoner Under Prison Mailbox Rule, by Dale Chappell
- Federal Judge Excludes Evidence After FBI Lies on Search Warrant Affidavit, Geek Squad on FBI payroll, by Matthew Clarke
- ‘Black Identity Extremists’ Added to FBI List of Domestic Terrorists, by Christopher Zoukis
- The G-Men are Coming: Local Cops Partner with Federal Authorities to Deport Undocumented Immigrants, by Christopher Zoukis
- U.S. Supreme Court: Death Penalty Case Involving Racist Juror Requires Further Consideration, by Christopher Zoukis
- Ohio Supreme Court Holds State Cannot Prove ‘Bulk Amount’ of Fentanyl Under Statute, by Dale Chappell
- Colorado Supreme Court: Conviction of Drunk Motorist for Attempted Reckless Manslaughter and Attempted Second Degree Assault Requires Risk to Discernable Person, Not Merely Public At-Large, by Christopher Zoukis
- U.S. Supreme Court Resolves Split Among Circuit Courts of Appeals on Tax Code § 7212(a), by Richard Resch
- Ninth Circuit Reverses Drug Smuggling Conviction for Improper Exclusion of Evidence of Third-Party Culpability, by Christopher Zoukis
- Arizona Supreme Court: Trial Court Must Tell Jury Defendant Ineligible for Parole in Death Penalty Phase, by Dale Chappell
- Iowa Supreme Court Rules District Courts Have Authority to Hear Postconviction Relief Actions Involving Deprivation of Liberty or Property Interest, by David Reutter
- Innocence be Damned: Prosecutors Who Disregard Justice in Push to Win at Any Cost, by Dale Chappell
- Cautionary Tale: Visible Fingertips in Cellphone Pictures Can Get You Arrested, by Steve Horn
- D.C. Circuit Vacates Sentence Because Government Breached Plea Agreement by Providing Defendant’s Confidential Statements to Sentencing Court, by Dale Chappell
- Colorado Supreme Court Limits Bottom End of Aggravated Sentencing Statute for Habitual Sex Offenders, by Christopher Zoukis
- New Report: 60 Percent of Exonerations Stem from Official Misconduct, by Steve Horn
- Washington High Court Issues New Rule Making Immigration Status Inadmissible, by Derek Gilna
- ‘Shaken Baby Syndrome’ Diagnoses Discredited, Convictions Questioned, by Matthew Clarke
- Captured: ‘Golden State Killer’ Wanted for 12 Murders and 50 Rapes Turns Out To Be Former Sacramento-Area Cop, by Derek Gilna
- Louisiana: No Charges for Cops Who Shot Alton Sterling, Despite Body-Cam Evidence, by Monte McCoin
- Coast to Coast, Sex Offender Residency Restrictions Waste Money, Create Havoc, by Sandy Rozek
- ‘Broken Windows’ Policing Results in Police Lying About Unlawful Stops, by Matthew Clarke
- Drug-Induced Homicide Laws Hurt Rather Than Help Opioid Overdose Crisis, by Dale Chappell
- Pennsylvania Supreme Court Rules FBI Admission Microscopic Hair Analysis Wrong 90% of the Time is Newly Discovered Fact Allowing Untimely Post-Conviction Relief Petition, by Christopher Zoukis
- Habeas Hints: Understanding and Satisfying the Strickland Test for IAC, by Kent A. Russell, Tara Hoveland
- Book Review: California Habeas Handbook 2.0 by Kent A. Russell, by Christopher Zoukis
- Victory: Virginia Supreme Court Delivers Blow to Police Use of License Plate Reader Technology to Track Drivers, Surveil Citizens, by The Rutherford Institute
- U.S. Supreme Court Holds Residual Clause Definition of ‘Crime of Violence’ Unconstitutionally Vague Under Due Process Clause, by Dale Chappell
- Vague Criminality and Mass Incarceration: Will Dimaya End the Insanity?, by Leah Litman
- New York Times Investigation Spotlights NYPD Practice of ‘Testilying’, by Derek Gilna
- News in Brief
- Sex Offender Registries: Common Sense or Nonsense?, by Christopher Zoukis
More from Richard Resch:
- SCOTUS: Reiterates Jury Verdict of Acquittal for Any Reason Bars Retrial Under Double Jeopardy Clause of Fifth Amendment, May 15, 2024
- Fourth Circuit: Defendant Entitled to Discovery and Evidentiary Hearing on § 2255 Petition to Withdraw Guilty Plea Because It Was Not Knowingly and Voluntarily Made, March 15, 2024
- New York Court of Appeals Announces Traffic Stop of Bicyclist Is Seizure Under Both Fourth Amendment and State Constitution Requiring Reasonable Suspicion of Crime or Probable Cause of Traffic Violation, March 15, 2024
- First Circuit Announces It Has Authority to Raise Claim of Error Sua Sponte for Violation of ‘Mandate Rule’ by Sentenc-ing Court on Remand, Jan. 15, 2024
- Texas Court of Criminal Appeals Clarifies Application of ‘Estoppel’ in Plea Bargain Context and Holds Trial Court Lacked Jurisdiction to Revoke Community Supervision After Statutory Term Expired, Dec. 15, 2023
- Seventh Circuit Announces Procedures for Addressing ‘Facially Questionable Warrant’ Due to ‘Material Handwritten Alterations’ Unsigned or Initialed by Issuing Judge, Dec. 15, 2023
- Colorado Supreme Court Announces ‘Self-Serving Hearsay’ Statements Introduced Under Rule of Completeness Not Hearsay and Do Not Render Defendant Impeachable, Nov. 1, 2023
- New York Court of Appeals Suppresses Evidence Because Police Lacked Reasonable Suspicion Necessary for Level 3 Stop and Frisk Under De Bour Framework, Oct. 1, 2023
- D.C. Circuit Orders New Trial Due to Brady Violations Involving Source of Information, Not Withholding of Information Itself, Oct. 1, 2023
- Wyoming Supreme Court Reverses ‘Contempt of Cop’ Conviction Because Police Were Not Lawfully Performing Their Official Duties, Sept. 1, 2023
More from these topics:
- Wisconsin Supreme Court: Jail Time Must Be Credited When Charge Causing Jailing Read in At Sentencing, Jan. 1, 2024. Sentencing, Good Time, Sentences - Corrections or Modifications of, Credits.
- Fourth Circuit Rejects Appeal of $700,000 Award to Maryland Prisoner Assaulted by Guards, May 1, 2023. Guard Brutality/Beatings, Settlements, Appeals.
- IRS Continues Practice of Government Agencies Hiding Their Abuse of Civil Forfeiture Procedures, Nov. 15, 2022. Tax Law, Forfeiture Money Judgments.
- Retiree’s Home Taken for $8.41 Tax Bill Draws Michigan Supreme Court Ire, Dec. 15, 2020. Forfeiture, Tax Law.
- Federal Judge Rules Prisoners Eligible for $1,200 Stimulus Checks; Application Deadline Extended to Nov. 21 for Online Filing, Nov. 1, 2020. Forfeiture, Tax Law.
- Federal Judge Rules Prisoners Eligible for $1,200 Stimulus Checks; Must Apply by October 30, Oct. 6, 2020. Seizure of Prisoner Funds, Tax Law.
- U.S. District Court Chooses Judicial Remedy, Instead of § 2255, to Allow Out-of-Time Appeal, July 15, 2020. Appeals, Ineffective Assistance of Counsel.
- Changing Perception, Changing The Law, April 15, 2020. Sentencing, U.S. Sentencing Guidelines.
- Seventh Circuit: Trial Judge Violated 5th Amendment by Modifying Instructions to Allow Jury to Convict on Offenses Not Charged in Indictment, April 15, 2020. Sentencing.
- SCOTUS: ‘Serious Drug Offense’ Under ACCA Is Self-Defining, Match with Equivalent Federal Offense Not Required, April 15, 2020. Sentencing.