McDaniel-Wesche v. Sun Behavioral Health

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 jury must “find a 13 substantial tax deficiency”
• noting that “where the grant of immunity in the course of an investigation compels testimony that angers a [witness] and causes [the witness] to implicate the immunized witness by testimony that would otherwise not have been given, a Fifth Amendment violation occurs”
• noting majority view stated in Franks but holding that defendant had acquiesced in amount by failing to object to the amounts submitted in the presentence report and by adopting the figures while arguing mitigating circumstances
• post-trial hearing enabled trial judge to determine “with the benefit of trial evidence whether there was a sufficient nexus between the immunized testimony and the federal prosecution to warrant a hearing”
• “it is self-evident that any amount paid as restitution for taxes owed must be deducted from any judgment entered for unpaid taxes in [] a civil proceeding”
• scheme involved intent to defraud New York state of income taxes

Source: CourtListener parenthetical corpus (CC0).