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| EC Term of Years Trust v. United States, No. 05-50068,
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, January 3, 2006, Filed
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Overview: District court properly dismissed a trust's tax refund claim under 28 U.S.C.S. § 1346 for lack of subject matter jurisdiction because a wrongful levy action under 26 U.S.C.S. § 7426 was the trust's exclusive remedy as an allegedly innocent third party whose property was confiscated by the IRS to satisfy the tax liability of the trust's creators.
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| United States v. Gallegos, No. 05-40221 Summary Calendar,
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, January 3, 2006, Filed
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Overview: Government conceded it breached plea agreement by failing to recommend that defendant be sentenced to statutory minimum sentence of 120 months, and it did not oppose remand for resentencing. Failure to fulfill promises in plea agreement affected defendant's substantial rights and fairness, integrity, and public reputation of judicial proceedings.
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| United States v. Hoang Van Nguyen, No. 04-40685,
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, January 3, 2006, Filed
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Overview: Defendant's unpreserved Booker-related challenge failed under the Mares plain-error test since the district court sentenced defendant at the top of the U.S. Sentencing Guideline range and gave no indication that it would have sentenced him differently under an advisory guidelines regime.
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| United States v. Murietta-Maldonado, No. 04-10177,
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, January 3, 2006, Filed
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Overview: Upon remand, the court reinstated earlier judgment affirming defendant's conviction and sentence because defendant's claim failed the plain error test where he was sentenced at top of guidelines range and the district court gave no indication of a desire to give a different sentence under an advisory U.S. Sentencing Guidelines Manual after Booker.
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