The federal diversity jurisdiction statute provides that “a corporation shall be deemed to be a citizen of any Stateby which it has been incorporated and of the State where it has its principal place of business.” 28 U. S. C. §1332(c)(1) (emphasis added). We seek here to resolve different inter...   MORE>>

This case comes to us following the entry of default judgment against the defendant-appellant, Big Impressions, LLC. On appeal, Big Impressions challenges, inter alia, the district court's denial of its motion to set aside an entry of default. For the reasons that follow, we vacate the decision of t...   MORE>>

This case was brought by minority shareholders of Mineral Energy and Technology Corp. (METCO), against its directors and lawyers. The complaint alleged that the defendants violated the civil Racketeer Influenced and Corrupt Organizations Act (RICO), 18 U.S.C. §§ 1961–68, when they arranged to tr...   MORE>>

This matter comes on before this Court on Franklin Brown’s consolidated appeals from: (1) a judgment of conviction and sentence entered by the District Court on October 15, 2004, reflecting the sentence the Court imposed on October 14, 2004; (2) an order denying Brown’s motion for a new trial en...   MORE>>

Bluehaven Funding, LLC and Kanich Development, LLC (collectively, “appellants”) lost approximately $2.4 million in real estate loan proceeds as a result of doing business with Robert Hartmann d/b/a DHP Investments LLC (“Hartmann”) and Capital Title Company (“Capital Title”). In an effort...   MORE>>

Karlin Kelley was adjudicated guilty of being a felon in possession of a firearm, in violation of 18 U.S.C. § 922(g)(1). On appeal, Kelley challenges the district court’s denial of his motions to suppress evidence and for a judgment of acquittal. We affirm.

On March 26, 2005, Sergeant Jim Stan...   MORE>>

The Commissioner of Internal Revenue (“the IRS”) disallowed a “qualified family-owned business interest” estate tax deduction to Mary Artall’s estate. Upon petition, the Tax Court found for the IRS. We affirm.

This case turns on the interpretation of § 2057 of the Internal Revenue Code...   MORE>>

Petaluma FX Partners, LLC appeals from the Tax Court’s decision that it had jurisdiction over several partnership-level determinations and that valuation misstatement penalties applied. Specifically, the Tax Court held that it had jurisdiction to determine that Petaluma was a sham, lacked economic...   MORE>>

Rex Carr, a successful class action lawyer in southern Illinois, is locked in mortal combat with his former law partners, the defendants in a RICO case (with a supplemental state-law claim, 28 U.S.C. § 1367) that he brought in federal district court. The dispute is over the division of legal fees i...   MORE>>

This appeal arises from the district court’s imposition of personal liability on Charles Erwin for payroll withholding taxes owed by GC Affordable Dining, Inc. ("GCAD"). Erwin owned a one-third interest in GCAD and served as a GCAD corporate officer and director, and, on behalf of GCAD, selected b...   MORE>>