Safdieh v. Commissioner - Tax Penalties Assessment

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue may assess penalties for failing to report foreign business control under I.R.C. § 6038(b) through administrative assessment, overturning a Tax Court decision. This decision impacts how the IRS collects these specific penalties.

Funk v. Funk - Appeal of Arbitration Award Confirmation

The Utah Court of Appeals issued an opinion in Funk v. Funk, addressing an appeal from a district court's order confirming an arbitrator's temporary award. The court is considering summary disposition due to a lack of a final, appealable order.

State v. Revuelta - Utah Court of Appeals Opinion

The Utah Court of Appeals affirmed a defendant's convictions for possession of a controlled substance with intent to distribute. The court found that the magistrate did not err in finding probable cause for the search warrant executed on the defendant's home.

State v. Alvarado-Rodriguez - Utah Court of Appeals Opinion

The Utah Court of Appeals affirmed the conviction of Aaron Alvarado-Rodriguez for sexually abusing his stepdaughter. The court ruled that the trial court did not abuse its discretion in admitting evidence of Alvarado-Rodriguez's prior abuse of another child.

Washington v. State - Postconviction Relief Appeal

The Utah Court of Appeals reversed the summary dismissal of two postconviction relief claims filed by Terry Wayne Washington, remanding the case for further proceedings. The court affirmed the denial of counsel and summary judgment on a third claim, as well as the failure to address a fourth claim.

MFRE v. Saratoga Springs - Eminent Domain Dispute

The Utah Court of Appeals affirmed a lower court's denial of a motion to dismiss an eminent domain action filed by the City of Saratoga Springs against MFRE. The court found that the City satisfied its statutory disclosure and notice obligations prior to filing suit.

Jacobs v. State - First-Degree Manslaughter Conviction Upheld

The Oklahoma Court of Criminal Appeals upheld the first-degree manslaughter conviction of James Wesley Jacobs, Jr. The court found no abuse of discretion in the jury instructions and affirmed the sentence of forty years imprisonment and a $10,000 fine.

Battee v. State - Conjoint Robbery Conviction Appeal

The Oklahoma Court of Criminal Appeals affirmed a conjoint robbery conviction for Trymel Keith Battee. The appeal raised issues regarding the trial judge's potential conflict of interest due to seeking employment with the OSBI and the reliability of an in-court identification.

Pena v. State - Appeal from Drug Activity Conviction

The Oklahoma Court of Criminal Appeals affirmed a drug activity conviction for Jesus Efren Pena. Pena was sentenced to eight years imprisonment and a $50,000 fine for acquiring proceeds from drug activity. The court found sufficient evidence to support the conviction.

Oklahoma Court of Criminal Appeals Adds Rule for Generative AI

The Oklahoma Court of Criminal Appeals has adopted a new rule governing the use of generative artificial intelligence (AI) in drafting documents for court filings. The rule requires parties or counsel to verify the accuracy of any AI-generated content before filing.