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   Federal Courts - 4th Circuit Court of Appeals - February 2, 2006

  
Black & Decker Corp. v. United States, No. 05-1015, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Overview: Summary judgment was denied in a tax refund dispute because 26 U.S.C.S. §§ 357 and 358 did not require a taxpayer corporation to reduce its basis in its corporate subsidiary's stock by the amount of the liabilities it transferred to the subsidiary, and genuine issues of material fact were disputed under a sham transaction doctrine analysis.

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Caldwell v. United States, No. 05-6901, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Davis v. Ohar, No. 05-7432, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Entsminger v. Va. Dep't of Corr., No. 05-7418, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Jeter v. Rushton, No. 05-7361, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Moes v. DeWalt, No. 05-7429, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Morris v. Wendt, No. 05-7421, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Pollard v. United States, No. 05-1304, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Overview: Because it was uncontested that decedent's physician was an employee of the U.S. (and that the claims against the U.S. premised upon his conduct therefore fell within the scope of the FTCA's waiver of sovereign immunity), it was error for the district court to dismiss plaintiff's medical malpractice claims against the U.S. for want of jurisdiction.

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Riley v. McMaster, No. 05-7379, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Short v. Smoot, No. 05-1284, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, February 2, 2006, Decided
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Overview: First-shift jail officers were not deliberately indifferent under U.S. Const. amend. VIII to the risk that a jailed decedent would kill himself because, in response to the decedent's suicide risk, the officers placed the decedent in a cell under video surveillance, regardless of whether additional precautions might also have been advisable.

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