Title and Citation The title of the case shows who is opposing whom. The name of the person who initiated legal action in that particular court will always appear first.
In addition to arguing that the district court erred in finding that the plaintiff had standing, the government urges the Fifth Circuit to find that the Anti-Injunction Act bars a pre-enforcement challenge to the regulations, and argues that Section allows it to issue prospective temporary regs without notice and comment.
Here is the summary of the government AIA argument from its brief: But even if plaintiffs have standing, their suit is barred by the Anti-Injunction Act and the tax exception to the Declaratory Judgment Act, which ban the issuance of declaratory and injunctive relief against the assessment or collection of federal taxes.
Plaintiffs cannot have it both ways: The AIA clearly bars attempts, such as this one, to enjoin a Treasury Regulation affecting the existence or amount of a tax liability.
As we have discussed on PT, with cases like Direct Marketing, which considered the reach of an analogous statute that bars challenges to state tax statutes, advocates have been probing for ways to get courts to consider the procedural and substantive validity of rules such as in this case.
The brief discusses and distinguishes Direct Marketing. No doubt the Chamber of Commerce disagrees.
We will keep an eye on this case. The Court held that a conviction under the statute requires that there be an ongoing investigation of the defendant, with the defendant both knew about and intended to obstruct.
The opinion leaves open, however, the possibility for a conviction if the proceeding was reasonably foreseeable by the defendant. In addition to resolving the split, the opinion provides a nice window into competing strands of statutory interpretation.
The dissent, penned by Justice Thomas and joined by Justice Alito, relied on a more literal approach.Casebook Coverage. Our library of 14, + case briefs is keyed to the law school casebooks that you see below. We write briefs only for the principal cases in each casebook, so non-principal cases are excluded.
(For more information, please read our article on the difference between principal and non-principal cases)..
Don't see your casebook below? Today’s post will bring readers up tp date on two significant developments, the first involving the heavily watched Chamber of Commerce case in the Fifth Circuit and the other a Supreme Court opinion in Marinello v US that resolved a circuit split that concerned an important criminal tax issue..
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When appealing a case, the lawyer is an advocate for his or her client. As an advocate, the lawyer exercises persuasion to achieve results favorable to his. First a case in point: The case of Ulrich v. Butler case # , was a civil case attempting to hold the Court to limits as defined by Constitutional and Statutory leslutinsduphoenix.com is the US Supreme Court leslutinsduphoenix.com are the details; fasten your seat belt: In the Eleventh Judicial District of Illinois, Woodford County, in a civil case, an individuals civil and constitutional rights were denied as.
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