Cases

Tax refund suit; Cross-motions for summary judgment under RCFC 56; Deductibility of “theft” loss under I.R.C. § 165(e)(3); Definition of “theft;” Edwards', Reliance upon state law definitions of crimes contrary to normal rules for interpreting Federal tax statutes; Burnet v. Harmel; Anomalous results produced by incorporating state criminal law into Federal taxing statute;

HARLINGTON WOOD, Jr., Circuit Judge. This story of narcotics peddling involves defendants traveling between Canada and the United States who are a little more sophisticated than defendants in the ordinary local narcotics case, but the issues are not. Defendant Kane questions the admission of evidence relating to his character and pr

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT SERGIO HERNANDEZ FLORES, AKA No. 17-72888 Sergio Flores Hernandez, AKA Fernando Gonzalez Ruiz, AKA Agency No. Fernando Ruiz, AKA Fernando Ruiz A093-237-433 Gonzalez, Petitioner, OPINION v. JEFFREY A. ROSEN, Acting Attorney General, Respondent. On Petiti

Opinion issued December 15, 2016 In The Court of Appeals For The First District of Texas ———————————— NO. 01-15-00967-CR ——————————— HUVER OREGON-REYES, Appellant V. THE STATE OF TEXAS, Ap

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT SONTOS MAUDILIA DIAZ-REYNOSO, No. 18-72833 AKA Sontos Maurilla Diaz- Reynoso, Agency No. Petitioner, A205-256-857 v. OPINION WILLIAM P. BARR, Attorney General, Respondent. O

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT SONTOS MAUDILIA DIAZ-REYNOSO, No. 18-72833 AKA Sontos Maurilla Diaz- Reynoso, Agency No. Petitioner, A205-256-857 v. OPINION WILLIAM P. BARR, Attorney General, Respondent. O