This website uses cookies to ensure you have the best experience. Learn more

Supreme Court Knowledge Check Essay

814 words - 4 pages

The chain of events leading up to the Supreme Court case U. S. v Clarke included summonses issued by the IRS to four people associated with Dynamo Holdings, L.P. for evidence and documents related to Dynamo’s tax liability for 2005-2007. Large interest expenses reported in those years were in question. Dynamo had agreed to two year-long extensions of the usual 3-year limitation period for assessing tax liability.

When the four individuals failed to comply with the summonses issued in September and October 2010, the IRS pursued the issue in District Court in April 2011 to enforce the summons under United States Code Section 7602(a), which gives the Secretary the power to examine relevant ...view middle of the document...

United States v. Clarke was argued on April 23, 2014. The decision was brief and unanimous, and it was delivered by Justice Elena Kagan. The Supreme Court held that a taxpayer does have the right to investigate the reasons an IRS agent issued a summons, when the taxpayer gives information or conditions that may give rise to an interference of bad faith. In Donaldson v. United States, 400 U. S. 517, 524, it was held that a person who was summoned is permitted to fight it in an adversarial enforcement proceeding that has the nature of a summary (United States v. Stuart, 489 U. S. 353, 369). According to United States v. Powell 379 U. S. 48, 56, the singular pertinent concern is whether the summons was issued in good faith. Using these cases, it is essential that the taxpayer not make unsupported accusations, but have reasonable proof to reinforce the claim. Circumstantial evidence is acceptable to act as support for the taxpayer’s likely foundation of his protest. If the IRS establishes the so called Powell factors, agents are covered: “that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already within the [IRS’s] possession, and that the administrative steps required by the [Internal Revenue] Code have been followed.” United States v. Powell, 379 U. S. 48, 57–58 (1964).

When the Eleventh Circuit ruled the way it did, it applied a categorical rule by...

Other assignments on Supreme Court Knowledge Check

Greentree Financial Corp.-Ala.V.Randolph Essay

1957 words - 8 pages Greentree Financial Corp.-Ala.v.Randolph The Legal Environment of Business Abstract This paper is a brief introduction and discussion about a Supreme Court case- Greentree Corp. Ala. v. Randolph, which focuses on Contract Law and some concepts of arbitration. There are also some personal analysis and view about the case. Finally, some inspirations will be listed as impressions and for further discussion

Due Process And Crime Control Essay

2336 words - 10 pages stranger to police procedures. He negotiated with police officers with intelligence and understanding. He signed the confession willingly. The prosecution was proper, his conviction was based on Arizona law, and his imprisonment was just. The Supreme Court should uphold his conviction and should not further cripple the work of police. By a 5-4 margin, the Court voted to overturn Miranda's conviction. Chief Justice Warren declared that the burden is

Case

9859 words - 40 pages finding of the trial court, there was no occasion at all for appellant Gaddao to flee from the policemen to justify her arrest in “hot pursuit.” In fact, she was going about her daily chores when the policemen pounced on her. Neither could the arrest of appellant Gaddao be justified under the second instance of Rule 113. “Personal knowledge” of facts in arrests without warrant under Section 5 (b) of Rule 113 must be based upon “probable cause

The Constitutional Bodies In Bangladesh

4372 words - 18 pages , 2012 Introduction: Constitution is the supreme law of a country. Legislative, executive and judiciary are chief organs of the government. According to the theory of separation of power, check and balance between these organs is necessary. In democratic and constitutional system, each body can exercise its power within the boundaries set by the constitution and allows other organs to perform its work freely without interfering in others

Eugenics To Euthanasia

1023 words - 5 pages , proactively dispatching the terminally ill without their knowledge. The point is: The logic behind doctor-assisted suicide naturally expands. Can anyone honestly argue that physician-assisted suicide will limit itself to voluntary candidates in an era of ruthless medical cost-efficiency? And do we really want a society where patients aren't sure they can trust their physicians? One final point: While the Supreme Court upheld state bans against

Wills And Intestate

4349 words - 18 pages favor would, it be submitted, most certainly not be enough to prove knowledge and approval. (18) If the circumstances are suspicious and fall within park j description in barry and baitlin where it says if a party writes or prepares a will under which he takes benefit, that is a circumstance that ought generally to excite the suspicion of the court and it ought not to pronounce unless the suspicion is removed and it is judicially satisfied that

Lab 1 Week1

898 words - 4 pages ? The district court granted summary judgment for Merrell Dow, and Daubert and Schuller appealed to the Ninth Circuit. 8. What previous Supreme Court ruling was superseded by the Federal Rules of Evidence as the standard for admitting expert scientific testimony? The previous Supreme Court ruling was superseded by the Federal Rules of Evidence as the standard for admitting expert scientific testimony was the Frye's "general acceptance" 9

The Uniform Commercial Code (Ucc)

1366 words - 6 pages . v. The Courts and Constitutional Law 1. The broad principles enunciated in the Constitution are given form and substance by the courts. 2. Courts Balance the Right to Free Speech a. Even though the First Amendment guarantees the right to free speech, the Supreme Court has made it clear that certain types of speech will not be protected. 3. Free Speech and the Internet a. The Internet has raised new problems for the courts in

Raisin In The Sun

1465 words - 6 pages wasn’t until in 1954, “the Brown vs. Board of Education has left a lasting impact on the way children are educated in this country.” (Shealey) This case in the Supreme Court changed the way kids would go to school with the end of segregation in schools. It would affect the way Beneatha would learn in school. The decision in the case was the “belief that African American students would receive a quality educational experience….and that this experience

1.5.3 Test (Ts): Populism And Progressivism

365 words - 2 pages conventions. Write three paragraphs explaining how the case of Plessy v Ferguson affected race relations in the South and North. Organize your thoughts around these questions: What did civil rights activists hope to gain by bringing this test case to the Supreme Court, and what really happened? How did the Plessy decision change the way laws were made in the North and South

Final Exam

3535 words - 15 pages to bend the law, however) * Natural Law (Slavery was legal, but not moral) * Moral relativism or situational ethics (Violation of law permitted if you are stealing food for starving family) * Religious beliefs or Divine Intervention (Bible, Koran, etc.) -Federal Court Structure -NY State Court Structure The corrected statement should be: “To bring a lawsuit in NY State, one will initiate the case in the NY Supreme

Similar Documents

Obama's Immigration Executive Orders 2016 Essay

1316 words - 6 pages , Obama used his Executive Order power as President, meaning he created a bill without the approval of Congress. Texas and 25 other states fought the Obama administration recently all the way to the Supreme Court. On Monday April 18, 2016, the Supreme Court heard oral arguments on the Texas v United States case. “Conservative justices questioned Obama’s authority to use executive actions to shield some 4 million undocumented immigrants from

Southwest Case Study

814 words - 4 pages court system for nearly three and a half years.  Southwest did not make its maiden voyage until 1971 – from a napkin to the airways with their runway in the Court system. When Texas Aeronautics Commission authorized Southwest to fly, their competitors grounded them within the Court system with continuous litigation for three and a half years. The litigation went as high as the Supreme Court. Finally, on June 18, 1971, Rollin King and Herb Kelleher

Horne V. Flores Essay

444 words - 2 pages How might the Horne v. Flores US Supreme Court Opinion affect the instruction for English language learners across America ? In my experience I think that the Court opinion affected positively to the instruction for ELL across America considering that nowadays we have a better education according to the statistics shown by the government in addition to that every state has their own rules and policies that are overseeing for those to be

2g Scam Essay

5398 words - 22 pages Supreme Court slammed the Government saying that the 2G spectrum scandal could have been avoided if timely action was taken following the November 2, 2007 letter by Prime Minister Dr Manmohan Singh. The bench headed by Justice G S Singhvi and Justice H L Duttu said that if the government had acted on the letter, the scam could have been avoided, adding that November 2, 2007 was a crucial date relating to the case. The bench added that a decision