Schussel, et al. v. Commissioner of Revenue (Lawyers Weekly No. 10-107-15)
Double assessment upheld for taxpayers who knowingly filed false returns reporting income amounts identical to those found false in federal tax evasion prosecution.
Double assessment upheld for taxpayers who knowingly filed false returns reporting income amounts identical to those found false in federal tax evasion prosecution.
Statute requires judges to ensure adequate factual basis exists before recording domestic abuse allegations in statewide record system.
Nine-year delay in prosecution for murder. Speedy trial violated for one defendant based on Commonwealth negligence in obtaining custody; not violated for other due to defendant's flight.
Reversed as to pre-arrest statements; affirmed as to post-arrest statements. Pre-arrest interview was noncustodial, so Miranda did not apply. Post-arrest statements properly suppressed because defendant lacked clear understanding of right to appointed counsel.
Defendant convicted of mayhem and resisting arrest. Trial predated key eyewitness identification decisions; admission of in-court identifications proper under then-existing law.
First express recognition of parental privilege defense to assault and battery; three-part test requiring reasonable force reasonably related to legitimate parental purpose without causing physical harm beyond minor marks or fleeting pain.
Murder conviction affirmed where trial counsel's strategic choice to pursue intoxication defense rather than mental illness defense was rational and not manifestly unreasonable.
Nightclub slip-and-fall case extends "mode of operation" premises liability approach beyond self-service stores to any business where unsafe conditions are reasonably foreseeable from how it operates.
Convictions for mayhem and assault and battery by dangerous weapon not duplicative where jury instructions limited each conviction to separate injuries from independent acts.
DNA compulsion from uncharged third party reversed where Commonwealth failed to establish sufficient relevance and importance of evidence against defendant's constitutional rights.