Elmer and Dorothy Cullers created the EC Term of Years Trust (“the Trust”), the Petitioner, in 1991 to reduce the impact of federal taxes on their estate. Brief for Petitioner at 3. Two years later, the Internal Revenue Service (the “IRS”) assessed...
statute of limitations
(LIIBULLETIN preview)
On July 29, 1991, a jury in Sacramento County Superior Court convicted Reginald Chavis of attempted murder and sentenced him to life in prison with the possibility of parole. Chavis v. LeMarque, 382 F.3d 921, 923 (9th Cir. 2004). Chavis appealed the...
(LIIBULLETIN preview (pre-2014))
[Question presented][Issue][Facts][Discussion][Analysis]Issue
Whether the five-year limitation for government enforcement actions begins running when the government discovered an alleged violation or when the alleged violation took place.
top
... (LIIBULLETIN preview)
In early 2008, Marvin Green, an African American United States Postal Service (“Postal Service”) worker, applied for a postmaster position. Green v. Donahoe, 760 F.3d 1135, 1137 (10th Cir. 2014). However, a Hispanic candidate received the position. See...
(LIIBULLETIN preview (pre-2014))
Facts
Petitioner Julie Heimeshoff worked for Respondent Wal-Mart Stores Inc. (“Wal-Mart”) from 1986 to 2005 and eventually became Senior Public Relations Manager. See Heimeshoff v. Hartford Life & Accident Ins. Co., 2012 WL 171325 at 1 (D. Conn....
(LIIBULLETIN preview)
Petitioners Intel Corp. Investment Policy Committee, et al. (collectively, “Intel Corp.”) employed Respondent Christopher Sulyma from 2010 to 2012. Sulyma v. Intel Corp. at 4. During this time, Sulyma enrolled in two retirement plans—the Intel...
(LIIBULLETIN preview)
Because the underlying cases are unpublished, the following facts are taken from the parties’ briefs. On November 12, 1991, Carlos Jimenez pleaded guilty in a Texas trial court to felony burglary and “true” to an enhanced sentence due to a prior felony...
(LIIBULLETIN preview)
In 1969, John R. Sand & Gravel Co. (“JRS”) signed a 50 year lease for a 158-acre tract of land in Michigan. John R. Sand & Gravel Co. v. United States, 457 F.3d 1345, (Fed. Cir. 2006) at 2. The lease provided JRS with the...
(LIIBULLETIN preview)
Kellogg Brown & Root (“KBR”) had a government contract to supply logistical services to the United States military in Iraq. See U.S. ex rel. Carter v. Halliburton Co., 710 F.3d 171, 174 (4th Cir. 2013). For about three months in 2005,...
(LIIBULLETIN preview)
The Crime and State Proceedings
On July 28, 1994, Gary Lawrence, with assistance from his ex-wife Brenda, brutally murdered Brenda’s lover, Michael Finken. See Lawrence v. State, 698 So.2d 1219, 1220 (Fla. 1997). While Michael was sleeping Gary and...