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Federal Courts -
1st Circuit Court of Appeals - April 27 - May 8, 2007
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Hernandez v. Philip Morris USA, Inc., No. 06-1968,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, May 1, 2007, Decided
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Overview: Employees signed unequivocal releases of all claims against the employer and did so after having been afforded fair notice, ample time to consider their options, an opportunity to consult with counsel, and substantial consideration. Thus, their employment-related causes of action against the employer under Title VII and state law were barred.
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Burke v. Comm'r, No. 06-1865,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, May 4, 2007, Decided
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Overview: Partners' distributions were taxed in the year the partnership received its earnings, regardless of whether the partners actually received their share of partnership earnings. Thus, under 26 U.S.C.S. ¿¿ 701, 703, the taxpayer was required to report his distributive share of the partnership's income in 1998, even if he had not yet received it.
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United States v. Sampson, No. 04-6001,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, May 7, 2007, Decided
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Overview: Death sentence imposed by federal judge under Federal Death Penalty Act (FDPA), 18 U.S.C.S. ¿¿ 3591-3598, was upheld because the FDPA did not violate the Constitution, and evidence regarding murders was sufficient to support jury's findings as to aggravating factors of especially heinous, cruel, or depraved conduct and particular vulnerability.
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