Search | Punch and Jurists

U.S. v. X-Citement Video, No. 93-723 (U.S. Supreme Court) (513 U.S. 64; 115 S.Ct. 464) (November 29, 1994) (Justice Rehnquist)

Article • October 30, 2002

Filed under: Punch And Jurists, Knowledge/Scienter

U.S. v. X-Citement Video, No. 93-723 (U.S. Supreme Court) (513 U.S. 64; 115 S.Ct. 464) (November 29, 1994) (Justice Rehnquist) by The defendant/respondents in this case were convicted of violating the Protection of Children Against Sexual Exploitation Act of 1977, under 18 U.S.C.S. §§ 2252 (a)(1), (a)(2), and 371. Respondents …

Miranda v. Castro, No. 01-56124 (9th Cir.) (292 F.3d 1063) (June 12, 2002) (Judge Diarmuid F. O'Scannlain)

Article • May 1, 2002 • from P&J May, 2002

Filed under: Punch And Jurists, Reliance on erroneous advice

Miranda v. Castro, No. 01-56124 (9th Cir.) (292 F.3d 1063) (June 12, 2002) (Judge Diarmuid F. O'Scannlain) by Here the court held that reliance on erroneous advice of counsel as to the proper due date for filing a habeas petition did not constitute the type of "extraordinary circumstance" that warranted …

Platt v. Minnesota Mining & Mfg. Co., No. 113 (U.S. Supreme Court) (376 U.S. 240; 84 S.Ct. 769) (March 9, 2064) (Justice Clark)

Article • November 26, 2000

Filed under: Punch And Jurists, Venue - Change of

Platt v. Minnesota Mining & Mfg. Co., No. 113 (U.S. Supreme Court) (376 U.S. 240; 84 S.Ct. 769) (March 9, 2064) (Justice Clark) by In this case, the Court addressed a motion for transfer of venue that a corporate defendant filed in a criminal antitrust case. The Court endorsed a …

U.S. v. Nash, No. 98-1273 (6th Cir.) (175 F.3d 440) (April 28, 1999) (Judge Ronald Lee Gilman)

Article • June 1, 1999 • from P&J June, 1999

Filed under: Punch And Jurists, Venue - Change of

U.S. v. Nash, No. 98-1273 (6th Cir.) (175 F.3d 440) (April 28, 1999) (Judge Ronald Lee Gilman) by Here the Court held that the district court erred in not transferring venue of a garnishment proceeding to a different district, pursuant to 28 USC § 3004(b)(2), after it was requested, holding …

U.S. v. Rodriguez-Ochoa, No. 98-2962EA (8th Cir.) (169 F.3d 529) (February 24, 1999) (Judge Richard S. Arnold)

Article • April 1, 1999 • from P&J April, 1999

Filed under: Punch And Jurists, Knowledge/Scienter

U.S. v. Rodriguez-Ochoa, No. 98-2962EA (8th Cir.) (169 F.3d 529) (February 24, 1999) (Judge Richard S. Arnold) by The defendants in this case were stopped for speeding; and a consensual search of their car revealed 11.41 kilograms of methamphetamine. They pled guilty of possession of a controlled substance with intent …

U.S. v. Adkinson, No. 92-2872 (11th Cir.) (158 F.3d 1147) (October 26, 1998) (Judge James C. Hill)

Article • November 1, 1998 • from P&J November, 1998

Filed under: Punch And Jurists, Klein Type Conspiracy

U.S. v. Adkinson, No. 92-2872 (11th Cir.) (158 F.3d 1147) (October 26, 1998) (Judge James C. Hill) by United States v. Adkinson, 135 F.3d 1363 (11th Cir. 1998) (Judge Hill) ("Adkinson I") United States v. Adkinson, 158 F.3d 1147 (11th Cir. 1998) (Judge Hill) ("Adkinson II") These two rather extraordinary …

U.S. v. Marsh, No. 06-10287 (9th Cir.) (144 F.3d 1229) (May 27, 1998) (Judge John T. Jr. Noonan)

Article • August 1, 1998 • from P&J August, 1998

Filed under: Punch And Jurists, Corrupt and Forcible Interference with IRS

U.S. v. Marsh, No. 06-10287 (9th Cir.) (144 F.3d 1229) (May 27, 1998) (Judge John T. Jr. Noonan) by In this tax protester case the Court vacated a series of convictions both because Government's proof violated the Confrontation Clause and because of improper venue. United States v. Marsh, 144 F.3d …

U.S. v. Kassouf, No. 96-4381 (6th Cir.) (144 F.3d 952) (May 21, 1998) (Judge Nathaniel R. Jones)

Article • August 1, 1998 • from P&J August, 1998

Filed under: Punch And Jurists, Corrupt and Forcible Interference with IRS

U.S. v. Kassouf, No. 96-4381 (6th Cir.) (144 F.3d 952) (May 21, 1998) (Judge Nathaniel R. Jones) by United States v. Marsh, 144 F.3d 1229 (9th Cir. 1998) (Judge Noonan) United States v. Kassouf, 144 F.3d 952 (6th Cir. 1998) (Judge Jones) These two cases present another rarity - reversals …

U.S. v. Nguyen, No. CR 92-926-ER (C.D.Cal.) (997 F.Supp. 1281) (March 12, 1998) (Judge Edward Rafeedie)

Article • July 1, 1998 • from P&J July, 1998

Filed under: Punch And Jurists, Reliance on erroneous advice

U.S. v. Nguyen, No. CR 92-926-ER (C.D.Cal.) (997 F.Supp. 1281) (March 12, 1998) (Judge Edward Rafeedie) by As little children we instinctively learn that sometimes the best course of action may be to try to hide the results of something that we have done that is really embarrassing. One portion …

Meyers v. Gillis, No. 97-1750 (3rd Cir.) (142 F.3d 664) (April 27, 1998) (Judge Theodore A. McKee)

Article • July 1, 1998 • from P&J July, 1998

Filed under: Punch And Jurists, Reliance on erroneous advice

Meyers v. Gillis, No. 97-1750 (3rd Cir.) (142 F.3d 664) (April 27, 1998) (Judge Theodore A. McKee) by Here, defense counsel suggested that he would be eligible for parole if he accepted a plea agreement, when in fact parole was only possible if the Governor, upon the recommendation of the …

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Knowledge/Scienter

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson) by As this tax protestor case shows, the established rule that the Government must prove specific intent as well as willfulness and materiality sometimes does not apply in cases dealing with the filing …

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Knowledge/Scienter

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson) by An absurd tax prosecution case is which a tax protested is prosecuted criminally for filing a return showing $7.5 billion in income and withholding in a single year.

U.S. v. Evangelista, No. 96-1712(l), No. 1478 (2nd Cir.) (122 F.3d 112) (August 13, 1997) (Judge Dennis G. Jacobs)

Article • October 1, 1997 • from P&J October, 1997

Filed under: Punch And Jurists, Reliance on erroneous advice

U.S. v. Evangelista, No. 96-1712(l), No. 1478 (2nd Cir.) (122 F.3d 112) (August 13, 1997) (Judge Dennis G. Jacobs) by Court held that defendants failed to establish bases for reliance-on-advice and good faith defenses to tax crimes alleged.

U.S. v. Furkin, No. 95-3911 (7th Cir.) (119 F.3d 1276) (July 14, 1997) (Judge William J. Bauer)

Article • September 1, 1997 • from P&J September, 1997

Filed under: Punch And Jurists, Klein Type Conspiracy

U.S. v. Furkin, No. 95-3911 (7th Cir.) (119 F.3d 1276) (July 14, 1997) (Judge William J. Bauer) by The defendant in this case was convicted of a conspiracy to defraud the IRS under 18 U.S.C. § 371, which is commonly referred to as a "Klein-type conspiracy". (See, U.S. v. Klein, …

U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin)

Article • March 1, 1997 • from P&J March, 1997

Filed under: Punch And Jurists, Klein Type Conspiracy

U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin) by United States v. Goldberg, 105 F.3d 770 (1st Cir. 1997) (Judge Boudin) United States v. Carrozzella, 105 F.3d 796 (2nd Cir. 1997) (Judge Winter) Both the Goldberg case from the First Circuit and …

U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin)

Article • March 1, 1997 • from P&J March, 1997

Filed under: Punch And Jurists, Klein Type Conspiracy

U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin) by This case is noted because it shows why the Government so frequently charges tax offenders under the general conspiracy laws, rather than under the tax laws that more accurately describe and define the …

U.S. v. Coscarelli, No. 96-20264 (5th Cir.) (105 F.3d 984) (February 3, 1997) (Judge Harold R. Jr. DeMoss)

Article • March 1, 1997 • from P&J March, 1997

Filed under: Punch And Jurists, Klein Type Conspiracy

U.S. v. Coscarelli, No. 96-20264 (5th Cir.) (105 F.3d 984) (February 3, 1997) (Judge Harold R. Jr. DeMoss) by More than anything else, this case shows some of the traps of plea bargains. Here, he defendant was charged with a conspiracy to engage in money laundering under the general conspiracy …

U.S. v. Kassouf, No. 95 CR 199 (N.D.Ohio) (948 F.Supp. 36) (November 19, 1996) (Judge Lesley Brooks Wells)

Article • February 1, 1997 • from P&J February, 1997

Filed under: Punch And Jurists, Corrupt and Forcible Interference with IRS

U.S. v. Kassouf, No. 95 CR 199 (N.D.Ohio) (948 F.Supp. 36) (November 19, 1996) (Judge Lesley Brooks Wells) by Case vacated an obstruction of administration of Internal Revenue Code on grounds that defendant's prefiling actions did not constitute intentional obstruction of administration of Internal Revenue Code. This tax case reviews …

U.S. v. Troescher, No. 95-55609 (9th Cir.) (99 F.3d 933) (November 7, 1996) (Judge Stephen Reinhardt)

Article • December 1, 1996 • from P&J December, 1996

Filed under: Punch And Jurists, Tax Crime Exception

U.S. v. Troescher, No. 95-55609 (9th Cir.) (99 F.3d 933) (November 7, 1996) (Judge Stephen Reinhardt) by The defendant in this case was accused of not having filed tax returns for several years. When the IRS issued a summons requiring him to testify and produce documents, he asserted his Fifth …

Meyers v. Gillis, No. 95-1850 (3rd Cir.) (93 F.3d 1147) (August 23, 1996) (Judge Samuel A. Jr. Alito)

Article • September 1, 1996 • from P&J September, 1996

Filed under: Punch And Jurists, Reliance on erroneous advice

Meyers v. Gillis, No. 95-1850 (3rd Cir.) (93 F.3d 1147) (August 23, 1996) (Judge Samuel A. Jr. Alito) by Court remanded case for a determination of whether the petitioner's plea was voluntary based on claim that counsel was ineffective for giving erroneous advice concerning his eligibility for parole if he …