BBB Accredited Business
Quick Response Form
News: Tax Law

News

Tax

[12/02] Trial of former Deutsche Post chief due in January
[11/14] Malaysia exempts manufacturers from import duties
[11/13] EU wants tougher rules on taxes
[11/12] Exec with Swiss bank UBS indicted in tax probe
[11/12] AP poll: Public seems willing to wait on tax cuts

More...

Case Summaries

Tax Law

[12/01] US v. Stierhoff
Conviction and sentence for four counts of income tax evasion are affirmed over claims that the district court failed to: 1) suppress evidence; 2) recognize the government's duty to prove that defendant was a person subject to the tax code; 3) grant judgment of acquittal premised upon evidentiary insufficiency; 4) cabin the use of a summary witness; and 5) limit its sentencing calculus to facts found by the jury.

[12/01] US v. Ligas
In a tax case, summary judgment to the government for unpaid taxes, interest, and penalties is reversed and remanded with instructions to dismiss where: 1) the government failed to serve defendant within the time limits prescribed by Fed. R. Civ. P. 4, and as a result the district court lacked personal jurisdiction over defendant; and 2) defendant's subsequent motion to extinguish two tax liens was not a request for affirmative relief that waived his prior objection to personal jurisdiction.

[11/26] US v. Marek
Conviction for corruptly endeavoring to obstruct or impede the due administration of the Internal Revenue Code is affirmed where: 1) the inference that defendant knew about the audit was supported by the record; and 2) viewed in the light most favorable to the government, defendant's conviction was supported by sufficient evidence to support a finding that defendant was guilty of the offense.

[11/26] Golden v. Comm'r of Internal Revenue
In a matter raised in Tax Court, denial of relief from IRS' proposed collection action is affirmed over claims that: 1) the Tax Court erred in finding that petitioners were precluded by res judicata from challenging the timeliness of the assessment; and 2) the Tax Court erred in denying petitioner innocent-spouse relief under Internal Revenue Code section 6015.

[11/21] US v. Armstrong
Convictions and sentences of multiple defendants for offenses relating to a scheme to dispense certain controlled substances in violation of the Controlled Substances Act (CSA) are affirmed in part and reversed in part where: 1) expert testimony was not required to establish criminal violation of the CSA on the facts of the case; 2) defendant-registered nurse could be held liable for aiding and abetting under the CSA, even though she was not registered to dispense controlled substances; 3) aiding and abetting convictions could not stand on the CSA counts for which the alleged principal had been acquitted; 4) the jury charge was a correct statement of law; 5) evidence of tax evasion as a motive for under-reporting income was properly admitted; 6) there was sufficient evidence to support a money-laundering conviction; and 7) defendant-physician's sentence was reasonable.

More...

Associated Press text, photo, graphic, audio and/or video material shall not be published, broadcast, rewritten for broadcast or publication or redistributed directly or indirectly in any medium. Neither these AP materials nor any portion thereof may be stored in a computer except for personal and non-commercial use. Users may not download or reproduce a substantial portion of the AP material found on this web site. AP will not be held liable for any delays, inaccuracies, errors or omissions therefrom or in the transmission or delivery of all or any part thereof or for any damages arising from any of the foregoing.

Located in Farmington Hills, Michigan, the Law Offices of Jeffrey S. Freeman serves clients internationally, nationally, statewide and in the surrounding communities of Southfield, Birmingham, Novi, Troy, Royal Oak, Pontiac, South Lyon, Detroit, Livonia, Dearborn, Canton, Grosse Pointe, Ann Arbor, Ypsilanti, Warren, Sterling Heights, Utica, Mt. Clemens, Fraser, East Point, Howell, and Brighton.



31500 Northwestern Highway, Suite 105 - Farmington Hills, MI 48334 | Toll Free: 1-866-236-4TAX (4829) | Local: 248-932-0755 | Fax: 248-932-0757