Law Commons^™

The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson

Scholarly Publications

Recently, in the Baxter case, a federal district court vacated the sentence imposed as a result of a guilty plea in a criminal tax case. The court held that the failure of defense counsel to retain the services of an expert in tax crimes sentencing violated the defendant’s Sixth Amendment right to effective representation.

This installment of the Tax Crimes column explores Baxter. Part A briefly notes the civil and criminal tax contexts in which tax experts are used. Part B describes Baxter and its holding. Part C asks whether defense counsel in criminal tax cases should always retain a …

Child Sexual Abuse Prosecutions: Admitting Out-Of-Court Statements Of Child Victims And Witnesses In Louisana, Charles W. Ehrhardt, Ryon M. Mccabe

Scholarly Publications

No abstract provided.

A Look At Florida's Proposed Code Of Evidence, Charles W. Ehrhardt

Scholarly Publications

The law of evidence had been codified in three states, California, New Jersey and Kansas, prior to the United States Supreme Court's promulgation of the Proposed Federal Rules of Evidence. The submission of the rules to the Congress, and their approval, as amended, by the House of Representatives served as the catalyst for renewed interest in evidence codification. Three states have recently adopted comprehensive Rules of Evidence that closely parallel the Proposed Federal Rules, and at least four other states, including Florida, have drafted or are actively considering the adoption of such a codification. During the 1974 session of the …

Comments On Recent Cases, Charles W. Ehrhardt

Scholarly Publications

No abstract provided.