Circuit Watcher

07-30015 Trans-Serve, Inc. v. U.S.
Before JONES, Chief Judge, and WIENER and CLEMENT, Circuit Judges.
WIENER, Circuit Judge: Plaintiff-Appellant Trans-Serve, Inc. (“Trans-Serve”) disputes the amount of federal employment taxes that it owes for tax years 1987 through 1996. Trans-Serve contends that it owes only the ordinary federal employment taxes required by the Federal Insurance Contributions Act (“FICA”)¹ and Federal Unemployment Tax Act (“FUTA”).² The government counters that, as the district court held, Trans-Serve owes such taxes at the higher rates required by the Railroad Retirement Tax Act (“RRTA”)³ and Railroad Unemployment Repayment Tax Act (“RURTA”)⁴ (the “Railroad Acts”). We affirm the district court’s decision that Trans-Serve is responsible for Railroad Acts taxes and owes penalties and interest for its failure timely to pay the correct amount of such taxes. … Trans-Serve, Inc. v. U.S.

1. 26 U.S.C. § 3101 et seq. [↩]
2. Id. § 3301 et seq. [↩]
3. Id. § 3201 et seq. [↩]
4. Id. § 3321 et seq. [↩]

06-11078 U.S. v. Miller
Before HIGGINBOTHAM, DAVIS, and SMITH, Circuit Judges.
PATRICK E. HIGGINBOTHAM, Circuit Judge: A jury found Stephen Miller guilty of tax evasion in violation of 26 U.S.C. § 7201. Miller challenges the sufficiency of the evidence, as well as a number of the district court’s evidentiary rulings. He also contends that the indictment was duplicitous. Finally, Miller raises a claim of Brady error. We affirm. … U.S. v. Miller.