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| Littriello v. United States, No. 05-6494,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 13, 2007, Decided , April 13, 2007, Filed
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Overview: 26 U.S.C.S. § 7701 was ambiguous when applied to emerging hybrid business entities such as LLCs; thus, "check-the-box" regulations, 26 C.F.R. §§ 301.7701-1 to .7701-3, were valid. District court properly found individual tax liability on unpaid employment taxes as to sole owner of LLCs who failed to make election under "check-the-box" provision.
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| Smith v. Jackson, 05-3586,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 13, 2007, Filed
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Overview: Appellate court determined that because the state courts had recently completed their review of prisoner's double jeopardy claim the district court's order of dismissal of the prisoner's habeas petition should be vacated and the matter remanded to the district court to allow an expeditious review of the substantive constitutional issue presented.
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| Thanasi v. Gonzales, No. 05-4490,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 13, 2007, Filed
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Overview: Substantial evidence supported IJ's determination that an Albanian national was not entitled to asylum under 8 U.S.C.S. § 1158 because he did not suffer past persecution on account of activities as dissident journalist and because country conditions had changed significantly; refusal to admit Albanian newspaper article was not abuse of discretion.
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| United States v. Cohen, No. 06-5594,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 13, 2007, Decided , April 13, 2007, Filed
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Overview: District court properly granted defendant's motion to suppress evidence of ammunition and gun found in his vehicle in his trial for violation of 18 U.S.C.S. § 922(g)(1); Fourth Amendment was violated because officers lacked reasonable suspicion for investigatory stop of car. Stop was based on silent 911 hang-up call and no corroborating evidence.
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| United States v. Perry, No. 06-3514,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 13, 2007, Filed
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Overview: Following a Booker remand, the reimposition of a 63-month sentence for bank robbery, 18 U.S.C.S. § 2113, with 22 months to run consecutively to earlier 35-year sentence for violating 18 U.S.C.S. §§ 2113, 924(c), was reasonable; the length of the mandatory sentence did not ipso facto entitle defendant to a reprieve for his additional crime.
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| Bouggess v. Mattingly, No. 06-5619,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 16, 2007, Decided , April 16, 2007, Filed
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Overview: A police officer did not have probable cause sufficient under the Fourth Amendment to open fire because: (1) he did not know or suspect that the victim had a firearm; (2) the victim's only crimes, so far as the officer suspected, were dealing crack and physically resisting arrest; and (3) the officer never warned the victim that he might shoot.
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| United States v. Bates, No. 06-5437,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 16, 2007, Filed
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Overview: Even if district court had re-characterized 18 U.S.C.S. § 3582(b)(3) motion as 28 U.S.C.S. § 2255 petition, petition would have failed on its merits. Booker governed prisoner's claim that sentence violated Blakely on ground it was enhanced based on facts found by judge following guilty plea, but Booker did not apply retroactively to § 2255 motions.
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| United States v. Madison, Nos. 05-5622, 05-5625, 05-5825, 05-5826,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, April 16, 2007, Filed
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Overview: Husband and wife were properly convicted on numerous counts related to scheme to convert funds of federally-funded nonprofit organization and tax evasion; financial analyst's opinion was properly admitted under Fed. R. Evid. 701. U.S. Sentencing Guidelines Manual § 3B1.3 should have been applied to wife's conviction under 18 U.S.C.S. § 666(a)(1).
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