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Federal Courts -
6th Circuit Court of Appeals - March 23 - March 27, 2007
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Alpert v. United States, No. 06-3415,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, March 23, 2007, Decided , March 23, 2007, Filed
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Overview: Appellants had failed to present any admissible evidence that debts of the corporation were discharged in 1992, 1993, or 1994, and the government was entitled to summary judgment. In order for cancellation of debt income to occur under 26 U.S.C.S. § 61(a)(12), the taxpayer had to be discharged from the liability.
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United States v. Trejo-Martinez, No. 05-6078,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, March 23, 2007, Decided , March 23, 2007, Filed
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Overview: In light of Booker, 18 U.S.C.S. § 3742(a) provided the necessary jurisdiction for the court's review of defendant's sentence. Accordingly, the court rejected the government's argument that the court was without jurisdiction to hear the instant appeal, and the court found that the sentence imposed for violating 8 U.S.C.S. § 1326 was reasonable.
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