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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. ยง 2T1.1, as amended ...

 

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More from this issue:

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

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