Puerto Rico Case Commentaries

Voluntary Disclosure Participation Does Not Excuse § 7202 Trust-Fund Tax Nonpayment; Indictment May Go to Jury with Limiting Instruction

Date: Jun 2, 2026

Voluntary Disclosure Participation Does Not Excuse § 7202 Trust-Fund Tax Nonpayment; Indictment May Go to Jury with Limiting Instruction 1. Introduction In United States v. Richard Brasser...

Voluntary Disclosure Participation Does Not Excuse Post-Disclosure Trust-Fund Tax Nonpayment Under 26 U.S.C. § 7202

Date: Jun 2, 2026

Voluntary Disclosure Participation Does Not Excuse Post-Disclosure Trust-Fund Tax Nonpayment Under 26 U.S.C. § 7202 I. Introduction In United States v. Gregory Gentner (consolidated with United...

REDA “Protected Activity” Requires More Than Internal Overtime Suggestions; Egregious Policy Breakdowns Support Immediate Termination Absent Title VII Pretext

Date: Jun 2, 2026

REDA “Protected Activity” Requires More Than Internal Overtime Suggestions; Egregious Policy Breakdowns Support Immediate Termination Absent Title VII Pretext Muminatou Bah v. Sampson Bladen Oil...

U.S.S.G. § 2K2.1(c)(1) Requires Explicit Findings Linking the Firearm of Conviction to the “Other Offense”

Date: Jun 2, 2026

U.S.S.G. § 2K2.1(c)(1) Requires Explicit Findings Linking the Firearm of Conviction to the “Other Offense” Case: United States v. Jonathan Revels (No. 23-4688) Court: U.S. Court of Appeals for the...

Administrative “First Among Equals” Status of a Chief Judge Does Not Trigger § 455(a) Recusal; Immunities and Plausibility Requirements Bar Collateral “Fraud on the Court” Suits

Date: Jun 2, 2026

Administrative “First Among Equals” Status of a Chief Judge Does Not Trigger § 455(a) Recusal; Immunities and Plausibility Requirements Bar Collateral “Fraud on the Court” Suits 1. Introduction In...

Constructive Possession Proven by Coordinated Flight, Bag-Handling, and DNA Evidence; Co-Defendant Disparity Claims Fail Where Defendants Are Not Similarly Situated

Date: Jun 2, 2026

Constructive Possession Proven by Coordinated Flight, Bag-Handling, and DNA Evidence; Co-Defendant Disparity Claims Fail Where Defendants Are Not Similarly Situated 1. Introduction In United States...

Constructive Possession May Be Proved by Flight, Coordinated Concealment, Video Identification, and DNA—And § 3553(a)(6) Does Not Require Co‑Defendant Parity

Date: Jun 2, 2026

Constructive Possession May Be Proved by Flight, Coordinated Concealment, Video Identification, and DNA—And § 3553(a)(6) Does Not Require Co‑Defendant Parity 1. Introduction United States v. Kenan...

Constructive Possession in Firearm Cases: Flight, Coordinated Concealment, and DNA Evidence Can Surpass “Mere Proximity” (Third Circuit, Nonprecedential)

Date: Jun 2, 2026

Constructive Possession in Firearm Cases: Flight, Coordinated Concealment, and DNA Evidence Can Surpass “Mere Proximity” (Third Circuit, Nonprecedential) I. Introduction In United States v. Kenan...

Colorado River Abstention Rejected in Parallel Foreclosure-Related Federal Suit; Rule 8 Dismissal “With Prejudice” Operates as Merits Judgment for Claim Preclusion; Abuse-of-Process Timeliness Clarified

Date: Jun 2, 2026

Colorado River Abstention Rejected in Parallel Foreclosure-Related Federal Suit; Rule 8 Dismissal “With Prejudice” Operates as Merits Judgment for Claim Preclusion; Abuse-of-Process Timeliness...

COGSA’s One-Year Time Bar Applies to Misdelivery Claims Styled as Fraud; Misdelivery Is Not Deviation and Deviation Does Not Void the Limitations Period

Date: Jun 2, 2026

COGSA’s One-Year Time Bar Applies to Misdelivery Claims Styled as Fraud; Misdelivery Is Not Deviation and Deviation Does Not Void the Limitations Period 1. Introduction SLT Imports, Inc. (a New...

Qualified Immunity for Officers Who Disseminate Death-Scene Images Absent Clearly Established Fourteenth Amendment Privacy Right

Date: Jun 2, 2026

Qualified Immunity for Officers Who Disseminate Death-Scene Images Absent Clearly Established Fourteenth Amendment Privacy Right Case: Karen Brookins v. City of Philadelphia (3d Cir. May 29, 2026)...

Conditional Faretta Requests Do Not Trigger Self-Representation; Franks Hearings Require Materiality; Pandemic and State-Custody Delays Often Defeat Sixth Amendment Speedy-Trial Claims

Date: Jun 2, 2026

Conditional Faretta Requests Do Not Trigger Self-Representation; Franks Hearings Require Materiality; Pandemic and State-Custody Delays Often Defeat Sixth Amendment Speedy-Trial Claims Introduction...

Third Circuit Confirms Appellate Jurisdiction to Review Withholding-Only and CAT Denials After Riley (and Treats § 1252(b)(1) as Waivable)

Date: Jun 2, 2026

Third Circuit Confirms Appellate Jurisdiction to Review Withholding-Only and CAT Denials After Riley (and Treats § 1252(b)(1) as Waivable) Case: Patria Laureano v. Attorney General United States of...

COVID-Era Courtroom Access: Overflow-Room Viewing Is a Sixth Amendment Closure Requiring Waller Findings, Yet Unobjected Violations May Be Left Unremedied on Plain-Error Review

Date: Jun 2, 2026

COVID-Era Courtroom Access: Overflow-Room Viewing Is a Sixth Amendment Closure Requiring Waller Findings, Yet Unobjected Violations May Be Left Unremedied on Plain-Error Review I. Introduction United...

USSG § 2T1.6 Tax-Loss Rule: Excluding Employer-Portion FICA from “Tax Not Collected or Accounted For and Paid Over”

Date: Jun 2, 2026

USSG § 2T1.6 Tax-Loss Rule: Excluding Employer-Portion FICA from “Tax Not Collected or Accounted For and Paid Over” Introduction In United States v. Donna Fecondo (3d Cir. May 26, 2026)...

Freight Brokers as Non-Statutory Employers: No Vicarious Liability (and Narrow Negligence Theories) Absent Carrier Responsibility or Master–Servant Control

Date: Jun 2, 2026

Freight Brokers as Non-Statutory Employers: No Vicarious Liability (and Narrow Negligence Theories) Absent Carrier Responsibility or Master–Servant Control 1. Introduction Case: Robert Allen v....

§ 2254 Habeas Is Unavailable to Contest Oklahoma Survivors’ Act (§ 1090.5) Resentencing-Request Denials as Post-Conviction Procedure Errors

Date: Jun 2, 2026

§ 2254 Habeas Is Unavailable to Contest Oklahoma Survivors’ Act (§ 1090.5) Resentencing-Request Denials as Post-Conviction Procedure Errors 1. Introduction In Parker v. Tensley (10th Cir. May 29,...

Furtive Movements + Recent POWPO Arrest + High-Crime Area Justify a Vehicle Protective Sweep and Support Automobile-Exception Probable Cause

Date: Jun 2, 2026

Furtive Movements + Recent POWPO Arrest + High-Crime Area Justify a Vehicle Protective Sweep and Support Automobile-Exception Probable Cause I. Introduction In People v. Baker, 589 P.3d 912 (Colo....

Anonymous Safe2Tell Tips Can Justify a Student Backpack Search When Fresh and Independently Corroborated

Date: Jun 2, 2026

Anonymous Safe2Tell Tips Can Justify a Student Backpack Search When Fresh and Independently Corroborated I. Introduction In The PEOPLE of the State of Colorado, IN the INTEREST OF T.J.W.,...

SCR 20:3.4(b) Applied: No Contingent or Untethered Payments to Fact Witnesses; “Reasonable Lawyer” Vagueness Standard; No Good-Faith Exception

Date: Jun 2, 2026

SCR 20:3.4(b) Applied: No Contingent or Untethered Payments to Fact Witnesses; “Reasonable Lawyer” Vagueness Standard; No Good-Faith Exception 1. Introduction Office of Lawyer Regulation v. Gary W....