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| Anderson v. United States, No. 04-17505,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: Under 26 U.S.C.S. § 6511(a), district court lacked jurisdiction over refund claim, as taxpayer did not file claim for refund with IRS within two years after paying taxes. Letter did not constitute informal refund claim that stopped limitations period, as letter included no information regarding tax years, amount, or reason that taxes were improper.
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| Caramat-Padilla v. Gonzales, No. 04-75435,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: Court lacked jurisdiction under 8 U.S.C.S. § 1252(a)(2)(B)(ii) to review discretionary determination, in denying withholding of removal, that aggravated felony conviction for lewd or lascivious act upon child under age of 14 was particularly serious crime, as alien was asking court to reweigh evidence to determine if crime was particularly serious.
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| Moskin v. Gonzales, No. 04-75403,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: Even if an alien raised colorable constitutional claim in petition for review in which he challenged IJ's decision to permit one of the alien's witnesses to testify as fact witness but not as expert, the alien was not entitled to relief because the proceeding was not so fundamentally unfair that he was prevented from reasonably presenting his case.
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| Trans World Marine, Inc. v. Hogarth, No. 04-56811,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: The National Marine Fisheries Service (NMFS) was properly granted summary judgment for its denial of compensation under the Directed Economic Assistance Program, 66 Fed. Reg. 58440 (Nov. 21, 2001) because the program reasonably required federal logbooks to prove eligibility and a fishing corporation had failed to do so.
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| United States v. MacInnes, No. 04-50494,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: Order that set aside state foreclosure sale was affirmed because while government stepped into the shoes of the previous owners when it took title to real property by forfeiture under 21 U.S.C.S. § 853, it did not do so entirely. Rather, § 853(k) extinguished the right of other interested parties to enforce their rights through separate litigation.
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| United States v. Nye, No. 05-10809,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: Evidence was insufficient to support finding beyond reasonable doubt that defendant was part of single conspiracy charged in indictment absent any evidence of one overall agreement among defendant and other participants to perform various functions to achieve conspiracy's objectives. There was no evidence defendant even knew of three participants.
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| United States v. Rivera-Grijalva, No. 05-50329,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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Overview: In determining if state conviction could be considered felony punishable under Controlled Substances Act for purposes of USSG § 2L1.2(B)(1)(C), evidence had to be sufficient to permit judicially noticeable findings as to whether defendant was convicted on facts that would constitute federal felony if same conduct had been charged in federal court.
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| Young v. Jones, No. 05-56778,
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, January 26, 2007, Filed
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