Every decision we've summarized — searchable, filterable, neutral.
The Tenth Circuit affirmed the district court's judgment, holding that the codified economic substance doctrine applies to complex tax-avoidance schemes even when they mechanically comply with the tax code. The court ruled that Liberty Global's 'Project Soy' lacked economic substance and business purpose, disallowing the claimed tax deductions.
The Fourth Circuit affirmed a defendant's resentencing, rejecting her claim that the increased sentence resulted from judicial vindictiveness. The court held that because a different judge imposed the new sentence, the presumption of retaliatory motivation does not apply, and the defendant failed to prove actual animus.
The Ninth Circuit denied petitions for panel and en banc rehearing, leaving in place a ruling that the Bureau of Land Management lacked authority to conduct a land exchange involving Fort Hall Reservation ceded lands. The court held that a specific 1900 Act provision restricting disposal of these lands to certain enumerated laws supersedes the general disposal authorization found in the Federal Land Policy and Management Act of 1976.
The Tenth Circuit denied a petition for review of a Board of Immigration Appeals order rejecting asylum and Convention Against Torture claims based on forced abortion allegations. The court upheld the agency's adverse credibility finding and exclusion of medical evidence due to inconsistencies in the petitioners' testimony and lack of authentication.
The Fourth Circuit affirmed a 96-month sentence for a felon in possession of ammunition, ruling that any error in applying a sentencing enhancement was harmless. The court held that the district court would have imposed the same sentence based on statutory factors regardless of the disputed Guidelines calculation.
The Ninth Circuit reversed the district court's summary judgment, holding that the General Aviation Revitalization Act's statute of repose restarts when identical replacement parts are installed, without requiring a substantive alteration to the aircraft's design. The court affirmed the dismissal of the fraud exception claim due to insufficient evidence of manufacturer concealment and remanded the case for a new causation analysis.
The Tenth Circuit affirmed Maurice Lacey's conviction for firearm possession, ruling that the district court did not clearly err in finding him mentally competent to stand trial. The appellate court determined that a second psychological evaluation, which found the defendant alert and knowledgeable, outweighed conflicting evidence regarding his delusions.
The Fourth Circuit affirmed a criminal judgment where the district court imposed an Armed Career Criminal Act enhanced sentence. The court held that while a plain error occurred regarding the different occasions element, the defendant failed to show it affected his substantial rights.
The Seventh Circuit affirmed the denial of a preliminary injunction against an Indiana law restricting human sexuality instruction in early elementary grades. The court held that the statute is not unconstitutionally overbroad or vague because it targets official teacher speech and contains an ascertainable core of meaning.
The Fifth Circuit Court of Appeals ruled that a Texas law requiring the display of the Ten Commandments in public school classrooms does not violate the Establishment or Free Exercise Clauses of the First Amendment.
