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Handcuffing Doesn't Render Consent to Search Involuntary, Plus Tax Cases

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By FindLaw Staff on April 27, 2010 4:03 PM

In US v. Silva-Arzeta, 07-5140, the court of appeals affirmed defendant's drug and firearm possession convictions, holding that 1) defendant could converse in English sufficiently well to consent to the search at issue; 2) the consent of a handcuffed arrestee to a search may still be voluntary; 3) the use of certified interpreters and recording devices was not required during interrogation; and 4) defendant waived his right to request discovery into alleged evidence tampering.

Koch Indus., Inc. v. US, No. 08-3347, concerned the government's appeal from the district court's order holding that plaintiff was permitted to use the percentage-of-completion method of accounting under 26 U.S.C. section 460 to report $62 million in income received from the State of New Mexico for warranting a State highway would meet certain performance standards over a specified period of time.  The court of appeals reversed, holding that 1) the percentage-of-completion method of accounting applied only if manufacture, building, installation, or construction was necessary for the taxpayer's contractual obligations to be fulfilled; and 2) the percentage-of-completion method could not be used to defer tax on income received under a guaranty, warranty, or maintenance agreement.

Midwest Crane & Rigging, Inc. v. Fed'l. Motor Carrier Safety Admin., No. 09-9520, involved a petition for review of the Federal Motor Carrier Safety Administration's ("FMCSA") determination that petitioner was a "commercial motor carrier" subject to the agency's jurisdiction.  The court denied the petition, holding that the record indicated that petitioner's self-propelled cranes were designed to operate, and did operate, in highway traffic to transport property in the performance of a commercial function.

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