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The court considered appeals from two women whose cars were seized by Alabama police who had arrested the drivers on drug charges. Halima Culley had lent her car to her college-age son. Lena ...
The U.S. Supreme Court on Thursday reinforced the power of law enforcement authorities to retain seized property belonging to people not charged with a crime, ruling in favor of Alabama officials ...
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed".
The plaintiffs each had their property seized by D.C.'s Metropolitan Police Department (MPD). Five of the plaintiffs were arrested during a Black Lives Matter protest in the Adams Morgan ...
As a passenger in a vehicle, Brendlin could not affirmatively submit until the vehicle was stopped on the side of the road. Third, the California Supreme Court resisted the conclusion the Court drew because it feared that occupants of cars merely stuck in traffic would also be "seized" under a contrary holding.
The U.S. Internal Revenue Code, 26 United States Code section 7201, provides: Sec. 7201. Attempt to evade or defeat tax Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 ...
The case argued before the justices tests the power of law enforcement to retain property seized by police that belongs to people not charged with a crime. ... Halima Culley's car was seized when ...
Silverthorne Lumber Co. v. United States, 251 U.S. 385 (1920), was a U.S. Supreme Court decision in which Silverthorne had attempted to evade paying taxes. Federal agents illegally seized tax books from Silverthorne and created copies of the records.