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Federal Courts -
1st Circuit Court of Appeals - January 10 - January 11, 2006
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United States v. Verduchi, No. 05-1950,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, January 10, 2006, Decided
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Overview: District court did not abuse its discretion when it entered judgment under 26 U.S.C.S. § 7603 against the son, as transferee, in the sum of $196,000 plus post-judgment interest because the district court simply made an equitable decision, as permitted under R.I. Gen. Laws § 6-16-8(c), that that amount would make the government whole.
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Kristan v. Patriot Growth Fund, L.P. (In re Kristan), BAP NO. EP 05-049,
UNITED STATES BANKRUPTCY APPELLATE PANEL FOR THE FIRST CIRCUIT, January 11, 2006, Decided
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Overview: Because debtor did not produce a transcript of the claim objection hearing, he could not demonstrate that his motion for reconsideration, treated as a motion for relief from judgment under Fed. R. Civ. P. 59(e), raised newly discovered evidence or a manifest error of law or fact. Thus, the order denying debtor's motion was affirmed.
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