Reliant Leasing Co. v. Commissioner

How courts have described this case

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

• explaining that defendant’s motion was untimely for being filed just thirteen days before trial, noting that “[w]e have often concluded that motions . . . filed so close to trial are untimely”
• detailing the very limited circumstances when the government must prove that the defendant knew the unlawfulness of his conduct to prove a conspiracy charge
• finding a sufficient inquiry where the court received briefing and heard argument from both the defendant and his attorney
• finding request untimely where defendant asserted dissatisfaction with the number of pretrial motions his attorney had lost, but those unfavorable rulings at issue were issued more than six months prior
• applying the Ninth Circuit's \strict compliance\ standard in a case in which the defendant \'could never have been licensed' as a caregiver because he had a prior felony conviction\ that disqualified him from such a license
• “The prosecution cannot continue without expenditures[,] [and] The Anti-Deficiency Act prohibits any government official from carrying out the prosecution on an unpaid, volunteer basis.”

Source: CourtListener parenthetical corpus (CC0).