• PROPERTY

Estate of Noordin m. Charania et al., v. Douglas l. Shulman, Irs comm.

U.S. 1st Circuit Court of Appeals (Decided on 17.06.2010)

Separate or Community property - Husband and wife married in Uganda - Fled to Belgium - Their assets expropriated by Uganda Government - Decedent husband resided in Belgium until death - Invested in shares - Federal estate tax return was due - Failed to pay inspite of extensions - Whether shares of stock held in name of decedent were community property under the marital property regime of Belgium (where the decedent and his wife resided when he acquired the shares and when he died) or the decedent's separate property under the marital property regime of England (which was the marital property regime in effect where the decedent and his wife resided at the time they celebrated their marriage)? - Internal Revenue Code § 6075.

Held, we agree with the tax court that the disputed shares were the decedent's separate property and, thus, were includable in full in his gross taxable estate.

• CRIMINAL

Dillon v. United states (Decided on 17.06.2010)

Petitioner was convicted of crack and powder cocaine offenses - The Trial Court sentenced him - Sentencing Commission amended the Guidelines to reduce the base offense level associated with each quantity of crack cocaine - Amendment was given retrospective effect - The District Court declined to grant a further reduction - Third Circuit Court on Appeal affirmed the District Court's finding - Whether during a § 3582(c)(2) sentencing, a District Court is required to impose sentence based on an admittedly incorrectly calculated guideline range?

Held, a Court must determine the scope of the reduction, if any, authorized by §1B1.10, and then consider whether the authorized reduction is warranted according to the applicable §3553(a) factors. §3582(c)(2) authorizes only a limited adjustment to an otherwise final sentence. Section 3582(c)(2) establishes a two-step inquiry. The Section represents a congressional act of lenity intended to give prisoners the benefit of later enacted adjustments to the judgments reflected in the Guidelines.