Taibu Grant appeals the District Court s denial of the habeas petition he filed under 28 U.S.C. 2254. We granted a certificate of appealability to allow Grant to appeal the District Court s rejection of his claim of prosecutorial misconduct without holding an evidentiary hearing and his claim...   MORE>>

Hubert Davenport decided to show off his gun to his friends at a bar one night. A bar employee observed him and called the police, and Mr. Davenport, a felon on probation, was arrested and charged with violating 18 U.S.C. 922(g)(1). He pleaded guilty and was sentenced as an armed career criminal ...   MORE>>

Plaintiffs-Appellants are home childcare providers in Michigan seeking to file a class-action lawsuit for the return of union dues and agency fees that were collected allegedly in violation of their First Amendment rights. The district court denied certification of plaintiffs proposed class all...   MORE>>

Michigan prisoner Wayne Earl LaFountain sued the defendant prison officials, alleging that they retaliated against him for filing administrative grievances and lawsuits. The district court screened LaFountain s complaint pursuant to the Prison Litigation Reform Act and dismissed it with prejudice ...   MORE>>

Section 3B1.1(a) of the U.S. Sentencing Guidelines increases by four levels the guidelines range for a defendant who is found to be an organizer or leader of criminal activity in which there were at least five participants. (If he is found just to be a manager or supervisor, the increase is only thr...   MORE>>

These habeas corpus proceedings on behalf of Justin Michael Wolfe are before us for the third time, and they arrive saddled with a protracted and eventful history. Most recently, in 2012, we affirmed the judgment entered in the Eastern District of Virginia vacating Wolfe s 2002 state court convict...   MORE>>

P, a U.S. citizen, was a permanent resident of the U.S. Virgin Islands during 2002, 2003, and 2004. P timely filed Form 1040, U.S. Individual Income Tax Return, for each year as a territorial tax return with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR) pursuant to I.R.C. sec. 932(c)(2)...   MORE>>

P is a Delaware corporation, wholly owned by T, an Indian tribe. For the years at issue P attempted to file consolidated returns with C, another corporation wholly owned by T. P contends that T is the common parent corporation of P and C and that together they constitute an affiliated group eligible...   MORE>>

P-W was facing foreclosure on two pieces of real property. She discussed the matter with a promoter of certain sale-leaseback transactions who informed P-W that the transactions could save her properties from foreclosure. P-W entered into the transactions, under which: (1) P-W sold each property to ...   MORE>>

This is a collection due process case on remand from the Court of Appeals for the Second Circuit. Given the mandate from the Court of Appeals as explained herein, we sustain respondent s proposed collection action for a reduced amount. Background In Beeler v. Commissioner, T.C. Memo. 2009-...   MORE>>