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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 Announces Sentence ‘Has Not Been Imposed’ for Purposes of First Step Act Retroactivity Upon Resentencing When § 924(c) Offender Sentenced Prior to Act’s Enactment but Sentence Subsequently Vacated, Aug. 1, 2025
- SCOTUS Announces Courts May Not Consider § 3553(a)(2)(A)—Retribution—When Deciding Whether to Revoke a Term of Supervised Release, Aug. 1, 2025
- Understanding Your Constitutional Rights in the ‘100-Mile Border Zone’: A Primer for Non-Citizens in the United States When Confronted by Law Enforcement, July 1, 2025
- South Carolina Supreme Court Announces Traditional Four-Element Standard for When Person Has Right to Use Deadly Force in Self-Defense Not Applicable to Non-Deadly Force Self-Defense Analysis, May 15, 2025
- SCOTUS Announces Only ‘False’ Statements Made to FDIC Are Criminalized Under 18 U.S.C. § 1014, Not Statements That Are ‘Misleading’ but True, May 15, 2025
- From the Editor Everything You Always Wanted to Know About Holdings and Dicta*, March 15, 2025
- From the Editor, Dec. 15, 2024
- New York Court of Appeals Overturns Harvey Weinstein’s Convictions Based on Trial Court Rulings That Admitted Prejudicial ‘Prior Bad Acts’ Into Evidence and Violated His Right to Testify in His Own Defense, June 15, 2024
- 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
More from these topics:
- Georgia Moves to Shield Intellectually Disabled Prisoners from Execution, June 1, 2025. Sentencing, Death Penalty.
- Fourth Circuit: District Court Failed to Provide Sufficient Explanation for Sentence Imposed and Did Not Address Defendant’s Arguments for Downward Variant Sentence, May 15, 2025. Sentencing, Drug Laws/Offenses.
- Fourth Circuit: Procedurally Unreasonable Sentence Where District Court Failed to Address Defendant’s Non-Frivolous Downward Variance Argument Based on Sentencing Disparity Due to Which State’s Statute Prior Conviction Based Upon, May 15, 2025. Sentencing, Failure To Consider Disparity, Federal-State Differences/Disparity/Conflicts, Disparity in Charging/Sentencing Practices.
- SCOTUS Announces Only ‘False’ Statements Made to FDIC Are Criminalized Under 18 U.S.C. § 1014, Not Statements That Are ‘Misleading’ but True, May 15, 2025. Sentencing, False Statements/Perjury.
- 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.