Tag Archives: Judge J. Harvie Wilkinson III

Surrender transactions can’t avoid tax liability (access required)

Where the taxpayers argued that they were not required to report $45.7 million of compensation income, the series of business transactions were devoid of economic substance and were thus insufficient for avoiding tax liability. Moreover, despite the taxpayers’ assertion they ...

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Fire battalion chiefs not entitled to overtime (access required)

Where fire battalion chiefs argued they were covered by a “first responder regulation,” which required they be paid overtime, because their primary duty was management and not front line firefighting, the first responder regulation was inapplicable. A review of their ...

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Citizen’s deportation suit barred by discretionary exception (access required)

There is no jurisdiction over a suit brought by a U.S. citizen who alleges he was improperly removed to El Salvador. In deciding whom to investigate, detain and remove, homeland security officers must make the kinds of classic judgment calls ...

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Baltimore’s aerial surveillance allowed to continue  (access required)

Where Baltimore’s short-term aerial surveillance program does not target particular individuals or violate a reasonable expectation of privacy, and seeks to meet a serious law enforcement need without burdening constitutional rights, the denial of community activists’ request for a preliminary ...

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HHS abortion rule enjoined (access required)

A rule promulgated by the Department of Health and Human Services, prohibiting physicians and other providers in Title X programs from referring patients for an abortion and imposing other requirements on entities receiving Title X funds, was enjoined. HHS inadequately ...

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Nationwide injunction over new DHS rule was error (access required)

Where the Department of Homeland Security’s new definition of “public charge” in the Immigration and Nationality Act, or INA, was permissible, a nonprofit’s challenge to the definition failed because it could not show a likelihood of success on its claim. ...

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4th Circuit clashes over ‘exigent circumstances’ doctrine (access required)


Charges against a Virginia man who was subjected to a warrantless search and seizure will be dropped after a full panel of the 4th U.S. Circuit Court of Appeals ruled that the search violated in the Fourth Amendment in a ...

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