Daily Case Update Archive

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July 11th, 2006

Ohio Supreme Court | Ohio First District | U.S. 6th Circuit - Ohio | U.S. 6th Circuit - Other States
 

TOPICS:
- Tax Deductions
- Victim and Witness Protection Act
 

Ohio Supreme Court

 

No Opinions.
 

First District Court of Appeals

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No Opinions.
 

U.S. Sixth Circuit Court of Appeals:  Ohio Cases

 

No Opinions.
 

U.S. Sixth Circuit Court of Appeals: Other States Cases

 

Crooks v. CIR (Order from U.S. Tax Court) (July 11, 2006)
-  http://www.ca6.uscourts.gov/opinions.pdf/06a0240p-06.pdf
-  Daniel A. and Deborah D. Crooks, Ohio residents proceeding pro se,
appeal a Tax Court order assessing tax deficiencies and penalties
against them. They claim that they are entitled to a depreciation
deduction for some pay phones they purchased, as well as to a disabled
access tax credit for purchasing the phones. The appellants have also
filed a motion for summary judgment on appeal. The appellants were not
required to comply with either Title III or Title IV of the ADA. As a
result, they were not entitled to take the disabled access tax credit
under 26 U.S.C. § 44, id. at 257-58, and the Tax Court properly
concluded that the appellants' claim concerning the disabled access
credit lacked merit. The Tax Court's order is affirmed and the
appellants' motion for summary judgment is denied. Rule 34(j)(2)(C),
Rules of the Sixth Circuit.
 
FDIC v. Dover (Appeal from E.D. Tenn.) (July 11, 2006)
-  http://www.ca6.uscourts.gov/opinions.pdf/06a0241p-06.pdf
-  This is a case of statutory interpretation. The Federal Deposit
Insurance Corporation ("FDIC") appeals from a grant of summary judgment
dismissing the FDIC's suit to collect $19.6 million under a criminal
restitution order entered pursuant to 18 U.S.C. § 3663, part of the
Victim and Witness Protection Act ("VWPA") of 1982,. The action was
instituted before the repeal of the Act. The outcome turns on an
interpretation of the Act. We reverse in part and affirm in part and
order that summary judgment be entered in favor of the FDIC.