December 4, 2003 - SA 03-0185 - Parent v. State
May a sentencing court permit the State to allege prior felony convictions
for sentence enhancements after another superior court judge has
already accepted the defendant's guilty plea without any allegations
of prior convictions? Read
December 10, 2003 - 2 CA-CV 2003-0009 - Bridgestone Firestone
Despite Arizona's abolition of joint and several liability
in A.R.S. § 12-2506, when the alleged fault of two tortfeasors
caused a single accident and the same injuries and plaintiffs already
recovered and received their full compensatory damages in a first
action they deliberately filed against only one tortfeasor, do principles
of satisfaction of judgment and collateral estoppel bar plaintiffs'
subsequent action against the other tortfeasor for compensatory
and punitive damages? Read
December 12, 2003 - No. 02-72723 - Biehl v. Comm.
of Internal Revenue
Attorneys' fees paid to plaintiffs' lawyers pursuant to a settlement
agreement with a previous employer must be treated as a miscellaneous
itemized deduction, rather than an adjustment to gross income stemming
from a reimbursed employee expense under I.R.C. section 62(a)(2)(A).
"Services as an employee" were not being performed by
the taxpayer at time of bringing suit, thus that section's requirements
are not met. Read opinion.
December 12, 2003 - No. 02-56592 - Kalantari v. NITV,
The Iranian trade embargo does not prohibit the commercial importation
of movies from Iran, the copyright of such movies, or the assignment
to a United States person of rights to obtain and enforce such copyrights.
Summary judgment for defendants is reversed and remanded. Read opinion.