IN RE DE'ALBUQUERQUE; IN RE DEPEW; AND IN RE QUIRKE

Citator

Cited By

• United States v. O'Hagan, 521 U.S. 642 (U.S. 1997)
  …Rule applies “ ‘without regard to whether the trader owes a preexisting fiduciary duty to respect the confidentiality of the information’” (emphasis deleted)) (quoting United States v. Chestman, 947 F. 2d 551, 557 (CA2 1991) (en banc), cert. denied, 503 U. S. 1004 (1992)). [*694] The Commission offers two grounds in defense of Rule 14e-3(a). First, it argues that § 14(e) delegates to the Commission the authority to “define” fraud differently than that concept has been defined by this Court, and that Rule 14e-…

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• United States v. Brenson, 104 F.3d 1267 (11th Cir. 1997)
  …ncluded that “[i]f anyone unwittingly runs afoul of § 1503, it will not be on account of misconstruction but because of an ignorance for which there is no excuse.” Id. In United States v. Popkin, 943 F. 2d 1535, 1539-40 (11th Cir.1991), cert. denied 503 U.S. 1004, 112 S.Ct. 1760, 118 L.Ed.2d 423 (1992), this court considered the meaning of the term “corruptly” as used in 26 U.S.C. § 7212(a). In reviewing § 7212(a), this court adopted the reasoning in United States v. Reeves, 752 F. 2d 995 (5th Cir.), cert.…
• United States v. Hill et ux., 506 U.S. 546 (U.S. 1993)
  …the Claims Court, which granted summary judgment in their favor. 21 Cl. Ct. 713 (1990). The Court of Appeals for the Federal Circuit affirmed. 945 F. 2d 1529 (1991). Because of the importance of the issue to the federal fisc, we granted certiorari. 503 U. S. 1004 (1992). We now reverse. [*550] 1 — 1 An oil and gas producer cannot ordinarily depreciate or otherwise recover (before disposition) his investment in land ' on which he drills wells because the process of producing his taxable income does not wear…