Skip to main content
· 4/21/1948

American Oil Co. v. State Tax Commissioner

Citations

  • 4 Ct. Cl. 139

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • explaining that “the mere fact that a drug offender possesses a firearm does not necessarily give rise to the firearms enhancement” (internal citation and quotation omitted)
  • noting the only evidence presented in support of the enhancement was that three firearms were found in the defendant’s residence, where no activities related to the conspiracy had occurred
  • requiring some nexus between the firearm and the drug crime
  • “[T]he government must show that the firearm had ‘some purpose or effect with respect to the drug trafficking crime; its presence or involvement cannot be the result of accident or coincidence.’” (citing United States v. Timmons, 283 F.3d 1246, 1251 (11th Cir. 2002)

Source: CourtListener parenthetical corpus (CC0).

Judges: Bland, Schuck

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.