CCG Tax News Headlines - July 16, 2008
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FEDERAL NEWS Final, Temporary, Proposed Regs Issued on Foreign Tax Credits, Structured Passive Investment Arrangements (T.D. 9416; NPRM REG-156779-06)
Appeals Court Required to Review Sentence for Abuse of Discretion (Taylor, SCt)
STATE NEWS California --California --Sales and Use Tax: SBE Conducts Hearing on Nexus and Online Retailers
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I wanted to read the trail of opinions on this case because the defendant is a part-time tax preparer who aided and assisted in the preparation of false tax returns. However, I do not understand the CCH nomenclature. If Johnny and the Supremes "summarily vacated and remanded", is there an opinion somewhere?
CCH says this is based on Gall v. United States,
128 S. Ct. 586 (2007) with which I am familiar and has to do with the latitude of sentencing guidelines rather than taxes. It appears to me that the current approach is very pro defendant. In Gall and in Taylor, the prosecution complained the sentence was too leinent. I understand the leinency in Gall. I would like to read the mitigating circumstances in Taylor.Anyone have cites for Taylor?
Dick
Not yet that I can find. Here's the official Supreme Court web page for the current term - I didn't see it there:
Stu
The Solicitor General's response (which asks the SCt to do what they did) is available at:
Dick
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