State of Tennessee v. Andre Brown
Syllabus
The Defendant, Andre Brown, was convicted by a Shelby County Criminal Court jury of two counts of aggravated rape, aggravated kidnapping, and domestic assault and was sentenced by the trial court as a Range I, standard offender to an effective term of thirty years at 100% in the Department of Correction. On appeal, he challenges the sufficiency of the convicting evidence and argues that the trial court erred by enhancing his sentences and ordering consecutive sentencing. Following our review, we affirm the judgments of the trial court.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- Considering one of the key elements to determining whether there is economic substance, i.e., the benefits and burdens of ownership, is “the potential for realizing a profit or loss on the sale or re-lease of the equipment.”
- a pretax profit in excess of actual investment is indicative that the investment is supported by economic substance
- “business transactions are not necessarily deprived of economic substance because of the existence of significant tax benefits that accrue to investors.”
- “[N]eutral factors are: ... (2) the absence of significant positive net cash flow during the lease term ... (3) the fact that the rental income stream during the initial lease term is tailored to or matches interest and debt payments that are due.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Judge Alan E. Glenn
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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