Reversal of Tax Refund, and Criminal Matter

In Sala v. US, No. 08-1333, an action seeking a tax refund, the court of appeals reversed the district court's order granting the refund, holding that the transaction giving rise to petitioner's claimed tax loss had no economic substance because the claimed loss generated by the program was structured from the outset to be a complete fiction.

US v. Pope, No. 09-4150, involved a prosecution for possessing a firearm while having been previously convicted of a misdemeanor crime of domestic violence.  The court of appeals affirmed the denial of defendant's motion to dismiss the indictment on Second Amendment grounds, holding that all the material facts on which defendant's motion to dismiss relied were outside the indictment, hotly disputed by the government, and intimately bound up in the question of defendant's guilt or innocence.

Related Resources

• Full Text of Sala v. US, No. 08-1333
• Full Text of US v. Pope, No. 09-4150