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Tuesday, June 08, 2010

Ind. Decisions - One Indiana case and one interesting tax case from 7th Circuit today

In U.S. v. Arita-Campos (ND Ind., Simon), a 13-page opinion, Judge Kanne writes:

In September 1993, fourteen-yearold Mario Arita-Campos was apprehended by immigration officials. Because he had entered the United States illegally without inspection, immigration officials determined that he was deportable. When Arita-Campos subsequently failed to appear at his scheduled deportation hearing in February 1994, he was ordered deported in absentia. That order was never executed, however, because Arita-Campos never appeared for deportation. After being apprehended again nearly ten years later in Illinois, in 2004 the government finally deported Arita- Campos per the original order of deportation.

Not to be deterred, Arita-Campos re-entered the country sometime during the following year, 2005. This time he was caught and charged with illegal re-entry after being deported in violation of 8 U.S.C. § 1326(a). But because the 1994 order of deportation, which is the underlying basis for the current offense, was entered in absentia, Arita-Campos moved to dismiss the 2005 indictment, alleging that he never received notice of the 1994 deportation hearing. After the district court denied Arita-Campos’s motion to dismiss the indictment, he pled guilty to the charged conduct but reserved his right to appeal the denial of his motion to dismiss. We now affirm.

In Cathy Marie Lantz v. IRS (U.S. Tax Ct.), a 17-page decision by Judge Posner, the issue is the application of the "innocent spouse rule."

Posted by Marcia Oddi on June 8, 2010 01:50 PM
Posted to Ind. (7th Cir.) Decisions