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U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman)

Loaded on May 1, 1998 published in Punch and Jurists May 18, 1998
Filed under: Punch And Jurists, Loss - Calculation/Determination of.

Case held that under 1991 version of the Guidelines, the taxpayer is not entitled to take a credit for legitimate but previously unclaimed deductions, while under the 1995 version of the Guidelines such credits are permitted.

Here the Court observed that the current version of U.S.S.G. § 2T1.1, as amended …

 

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  1. U.S. v. Cabrales, No. 97-643 (U.S. Supreme Court) (524 U.S. 1; 118 S.Ct. 1772) (June 1, 1998) (Justice Ginsburg)
  2. U.S. v. Contreras-Gomez, No. CR-95-2065-AAM (E.D.Wash.) (991 F.Supp. 1242) (January 8, 1998) (Judge Robert H. Whaley)
  3. U.S. v. Contreras-Gomez, No. CR-95-2065-AAM (E.D.Wash.) (991 F.Supp. 1242) (January 8, 1998) (Judge Robert H. Whaley)
  4. U.S. v. Barajas-Chavez, No. CR 96-174-MV (D.N.M.) (991 F.Supp. 1289) (December 31, 1996) (Judge Martha Vazquez)
  5. U.S. v. Contreras-Gomez, No. CR-95-2065-AAM (E.D.Wash.) (991 F.Supp. 1242) (January 8, 1998) (Judge Robert H. Whaley)
  6. Caldwell v. U.S., No. 97 Civ. 2125 (HB) (S.D.N.Y.) (992 F.Supp. 363) (January 26, 1998) (Judge Harold Jr. Baer)
  7. U.S. v. Benshop, No. 97-1445 (8th Cir.) (138 F.3d 1229) (March 13, 1998) (Judge Theodore McMillian)
  8. U.S. v. Benjamin, No. 96-4040 (6th Cir.) (138 F.3d 1069) (March 12, 1998) (Judge Richard D. Cudahy)
  9. U.S. v. Carmouche, No. 97-30130 (5th Cir.) (138 F.3d 1014) (April 14, 1998) (Per Curiam)
  10. U.S. v. Paccione, No. 89 CR. 446 (CBM) (S.D.N.Y.) (992 F.Supp. 335) (January 21, 1998) (Judge Constance Baker Motley)
  11. U.S. v. Redmon, No. 96-3361 (7th Cir.) (138 F.3d 1109) (March 10, 1998) (Judge Harlington Jr. Wood)
  12. U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman)
  13. U.S. v. Renteria, No. 96-2139 (10th Cir.) (138 F.3d 1328) (March 16, 1998) (Judge Robert H. McWilliams)
  14. U.S. v. Germosen, No. 96-1524 (2nd Cir.) (139 F.3d 120) (March 6, 1998) (Judge Ralph K. Jr. Winter)
  15. U.S. v. Sanchez, No. 95-5546 (11th Cir.) (138 F.3d 1410) (April 16, 1998) (Judge Paul H. Roney)
  16. U.S. v. Barajas-Chavez, No. CR 96-174-MV (D.N.M.) (991 F.Supp. 1289) (December 31, 1996) (Judge Martha Vazquez)
  17. U.S. v. Robinson, No. 97-0071(PLF) (D.D.C.) (991 F.Supp. 1) (December 5, 1997) (Judge Paul L. Friedman)
  18. U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman)
  19. U.S. v. Paccione, No. 89 CR. 446 (CBM) (S.D.N.Y.) (992 F.Supp. 335) (January 21, 1998) (Judge Constance Baker Motley)
  20. U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman)
  21. U.S. v. Redmon, No. 96-3361 (7th Cir.) (138 F.3d 1109) (March 10, 1998) (Judge Harlington Jr. Wood)
  22. U.S. v. Tatum, No. 96-3223 (11th Cir.) (138 F.3d 1344) (April 13, 1998) (Per Curiam)

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