U.S. Seventh Circuit - The FindLaw 7th Circuit Court of Appeals Opinion Summaries Blog

Decisions in Criminal, Tax, and Civil Rights Matters

Today, the Seventh Circuit decided a criminal matter, a former inmate's civil rights action and a tax matter involving a taxpayer's challenge to the IRS's increase the amount of income tax withholdings. 

In US v. Krumwiede, No. 08-4081, the court faced a challenge to the district court's imposition of a 140-month sentence for stealing thirty-four firearms from a federally licensed firearms dealer and other crimes.  In rejecting the defendant's contention that the district court erred in applying s four-level enhancement, the court held that there was no error as under Application Note 14(B) , section 2K2.1(b)(6) applies when a defendant during the course of a burglary, finds and takes a firearm even if the defendant did not engage in any other conduct with that firearm. 

Wrightsell v. Cook County, No. 09-2634, involved a former inmate's 42 U.S.C. section 1983 suit claiming that the county's failure to make more than a single dentist available to the jail's 10,000 inmates was cruel and unusual punishment.  In affirming district court's denial of class certification and dismissal of another former inmate's petition to intervene, the court held that the first inmate had no personal stake in having the class certified as he already settled  his claim and received all the relief he sought.  As for the second inmate, the court held that the dismissal was correct as he failed to ask the district court for permission to intervene within the statutory deadline for filing notice of appeal.

In Cleveland v. Comm'r of Internal Revenue, No. 09-2952, the court faced a challenge to the Tax Court's denial of a taxpayer's petition to keep the IRS from increasing the amount of his withholdings of his wages.  In affirming the dismissal, the court held that even if the taxpayer's theory that the underlying dispute concerned a collection action within the ambit of section 6330 was accepted, the Tax Court would lack subject matter jurisdiction because there was no issuance of a notice of determination. 

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