No. 18-5353
Juanita L. Berry v. United States
Response WaivedIFP
Tags: civil-procedure court-of-appeals district-court due-process income-classification income-tax irs-regulations loans loss-calculation promissory-notes property-rights tax tax-evasion tax-law wire-fraud
Key Terms:
Environmental Securities Immigration
Environmental Securities Immigration
Latest Conference:
2018-09-24
Question Presented (AI Summary)
Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and not loans under the Internal Revenue Code and IRS Regulations
Question Presented (from Petition)
QUESTIONS PRESENTED FOR REVIEW 1. Whether the Court of Appeals erred in affirming the District Court's legal holding that promissory notes between Berry and a vendor were income and not loans under the Internal Revenue Code and IRS Regulations. 2. Whether the Court of Appeals erred in affirming the District Court's holding that loss included the value of parts that belonged to AT &T, which was not named as a victim in the Second Superseding Indictment. i
Docket Entries
2018-10-01
Petition DENIED.
2018-08-23
DISTRIBUTED for Conference of 9/24/2018.
2018-08-15
Waiver of right of respondent United States to respond filed.
2018-07-20
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due August 24, 2018)
Attorneys
Juanita L. Berry
United States
Noel J. Francisco — Solicitor General, Respondent
Noel J. Francisco — Solicitor General, Respondent