KEITH F. AND HARU S. FULLER, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
KEITH F. AND HARU S. FULLER, PETITIONERS-APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
880 F.2d 1216
Court of Appeals for the Eleventh Circuit (1989)
Caution
Cited by 41 cases
Opinion of the Court
PER CURIAM:
This is an appeal from a decision of the United States Tax Court (Docket No. 8467-82, Entered March 6, 1986), disallowing income tax deductions for payments by Petitioners-Appellants to the Church of Scientology. The decision of the Tax Court is affirmed on the basis of the decision in Hernandez v. Commissioner of Internal Revenue, by the Supreme Court, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766.
AFFIRMED.
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United States v. Browne, 505 F.3d 1229 (11th Cir. 2007)…which standard of review to apply in prosecu-torial vindictiveness cases] is perhaps more apparent than real, for even under an abuse of discretion standard, errors of law receive no deference.”). . Browne also cites to United States v. DiBernardo, 880 F. 2d 1216 (11th Cir.1989), which we find unavailing. In that case, the Government appealed the decision of the district court to grant defendants a new trial based on the view that the court had erred when it severed the trial of a co-defendant. Id. at 1222.…
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United States v. Novaton, 271 F.3d 968 (11th Cir. 2001)…a motion to sever where a co-defendant proffered an affidavit stating he would testify that he had acted alone with regard to much of the charged criminal activity, and that the defendants who were seeking severance had no knowledge of his actions. 880 F. 2d 1216, 1228 (11th Cir.1989). We noted that such evidence incriminated the affiant and was significant to the defense because it would have specifically rebutted a crucial element of the prosecution’s case. Id.; see also Cobb, 185 F. 3d at 1198-99 (findin…
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Carlisle v. United States, 517 U.S. 416 (U.S. 1996)…of Rule 29, district courts possessed the inherent power to acquit defendants sua sponte. See United States v. Hughes, 759 F. Supp. 530, 532-536 (WD Ark.), aff’d sub nom. United States v. Haren, 952 F. 2d 190 (CA8 1991); United States v. DiBernardo, 880 F. 2d 1216, 1225, n. 4 (CA11 1989); United States v. Coleman, 811 F. 2d 804 (CA3 1987); United States v. Giampa, 758 F. 2d 928, 936, n. 1 (CA3 1985); Arizona v. Manypenny, 672 F. 2d, at 765; Ansley v. United States, 135 F. 2d, at 208; see also United States v.…
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- Hernandez v. Commissioner of Internal Revenue, 490 U.S. 680 (U.S. 1989)