U.S. Third Circuit - The FindLaw 3rd Circuit Court of Appeals Opinion Summaries Blog

May 2011 Archives

Vincent Fumo Corruption Sentence Reviewed by 3rd Circuit

The sentence of former Pennsylvania State Senator Vincent J. Fumo was before the 3rd Circuit Court of Appeals this week.

Fumo, who was given a sentence of 55 months in prison on corruption charges, faced a 45-minute hearing before the U.S. Court of Appeals where the court reviewed his sentencing on 137 corruption and fraud charges. The review comes after prosecutors in the case appealed the sentence, saying that his crimes warranted a minimum sentence of 21 years, writes The Philadelphia Inquirer.

The prosecutors argued that U.S. District Judge Ronald L. Buckwalter erred in his calculation of the sentence. The Court of Appeals seems to agree, writes The Philadelphia Inquirer.

When a Tax Levy is a Procedural Issue; 3rd Circuit Rules

The 3rd Circuit Court of Appeals ruled on an interesting question last month in a tax case. Never fear, all you non-tax lawyers, as this case deals with issues of civil procedure and not archaic tax concepts.

The question: Can a claim for wrongful tax levy be summarily dismissed as time-barred if the whole Notice of Levy is at issue? In other words, if the I.R.S. contents that it never issued a Notice of Levy to the taxpayer prior to taking money from her account, is it even appropriate for the court to dismiss the merits of the case on a statute of limitations ground? After all, when was "notice" received?