SUTTON, Chief Judge. The Internal Revenue Service, it’s often said, requires taxpayers to “turn square corners.” Rock Island, Ark. & La. R.R. Co. v. United States, 254 U.S. 141, 143 (1920). Complex statutes, book-length regulations, and too-many-part tests are an unfortunate reality of those turns. Yet the Internal Revenue Code, for all of the challenges of identifying taxable and non-taxable events before people act, still strives to make our nation’s tax system “accessible to everyone with the time and patience to pore over its provisions.” Summa Holdings, Inc. v. Comm’r, 848 F.3d 779, 781 (6th Cir. 2017). Congress and the citizens it represents prefer seen corners to unseen ones. In today’s case, the government seeks to impose a $39 million judgment, including interest and penalties, on Flight Options, a fractional-share jet company, for failing to collect a tax on fixed fees it charged to pay for the overhead and management of its clients’ private jets. The Internal Revenue Code imposes a 7.5% excise tax on the “amount paid for” domestic “transportation by air,” 26 U.S.C. §§ 4261(a), 4262(a)(1), what the statute called a “ticket tax” at all relevant times of this dispute, id. § 4261(e)(1)(C), (e)(5) (2012). The Code imposes the tax on the ticket buyer. But the Code makes the ticket seller liable for any tax it fails to collect on behalf of the government. Flight Options determined that the tax applies only to usage charges for each flight a client takes, not to fixed fees it charges its clients for overhead and management of its fractional jet business. The district court disagreed. It held that Flight Options should have collected taxes on the fixed fee charges as well and that, having failed to collect them, must pay the balance, with interest and penalties to boot. Because the ticket tax applies only to usage charges for each flight and not fixed charges for overhead and management costs, we reverse.

A Madison County jury convicted the defendant, Jason O. Miller, of aggravated assault and domestic assault, for which he received an effective sentence of eight years in confinement to be served at 100%. On appeal, the defendant challenges the sufficiency of the evidence supporting his conviction for aggravated assault. The State concedes that the evidence is insufficient to support the defendant’s conviction. Upon review, we conclude there was insufficient evidence to sustain the defendant’s conviction for aggravated assault. However, as there was sufficient evidence to sustain a conviction of assault, we reverse the judgment for aggravated assault, modify the conviction to assault, and remand for a new sentencing hearing and entry of an amended judgment.

The appellant, AA/AAA Bonding Company, appeals its suspension from writing bonds in the Twenty-Sixth Judicial District due to its failure to comply with the applicable statutes. Based upon the record, the parties’ briefs, and oral argument, we affirm the decision of the trial court.

A Macon County jury convicted the Defendant, Keith Douglas Garrett, of one count of unlawful photography and one count of observation without consent. The trial court sentenced the Defendant to serve eleven months and twenty-nine days and to register as a sexual offender. On appeal, the Defendant argues that the prosecution was void due to alleged defects in the arrest process and that the trial court erred in denying his motion to suppress statements he made to investigators under Garrity v. New Jersey, 385 U.S. 493 (1967). He also challenges the admission of digital evidence extracted from his cell phone and alleges that the State failed to disclose an additional forensic extraction report. In addition, he contends that the State engaged in an improper closing argument. Finally, he challenges the trial court’s sentencing determinations, including the denial of judicial diversion and alternative sentencing and the requirement that he register as a sexual offender. Upon our review, we respectfully affirm the judgments of the trial court.

A Tennessee Supreme Court Rule 10B petition for recusal appeal was filed in this Court following the denial of Petitioner’s motion for the disqualification of the trial court judge. Discerning no error, we affirm the judgment of the trial court.

A three-judge state court panel has dismissed with prejudice a lawsuit filed by the NAACP challenging Tennessee’s newly redrawn congressional districts, according to the Nashville Banner. The lawsuit argued the General Assembly exceeded the scope of Gov. Bill Lee’s special session proclamation when it approved the maps, which divide Memphis into three congressional districts. The three-judge panel ruled that sovereign immunity protected Lee and the General Assembly from the suit and found only one plaintiff, DeVante Hill, had legal standing to challenge the map. But the judges ultimately determined that Hill’s constitutional and statutory claims lacked merit, concluding the legislature’s actions fell within the scope of the governor’s proclamation. Separate legal challenges to the maps remain pending in federal court.

Shelby County District Attorney Steve Mulroy is filing an emergency lawsuit to block two recently passed laws that would give the state of Tennessee oversight of his office, according to WSMV. The Memphis Safe Task Force Accountability Act would require the district attorney’s office to provide reports every 10 days on the dismissal or settlement of charges related to task force arrests while the Audit and Pro Tem Act as amended would allow Attorney General Skrmetti to review the office’s internal files and share them with members of the General Assembly. Both measures passed the legislature last month and were signed into law by Gov. Bill Lee. Mulroy argues the laws violate the state constitution by targeting Shelby County.

The Tennessee Bureau of Investigation (TBI) is investigating a May 20 shooting in which a member of the Memphis Safe Task Force shot a man who later died, the Commercial Appeal reports. Officers found Jonah Neal inside a residence with multiple weapons, according to a release. A Homeland Security Investigations special agent fired her weapon “for reasons still under investigation,” the TBI said. Neal was pronounced dead at the scene. Officials said it is not yet clear whether he died from the gunshot wound or from self-inflicted stab wounds. The shooting comes a week after Drug Enforcement Administration agents with the task force shot and killed Darrin Pigram in North Hollywood. The TBI also is investigating that shooting.

State Sen. London Lamar, D-Memphis, formally launched her campaign Monday for Tennessee’s 9th Congressional District. According to WSMV, Lamar is seeking to replace Rep. Steve Cohen, D-Memphis, who announced his retirement earlier this month and has endorsed her campaign. “I am going to prioritize strong schools, healthy families and safe communities, and those issues aren’t rural or urban or suburban issues alone, it’s everybody’s issues,” Lamar said. 10 people are vying for the seat including two Republicans, four Democrats and two independents, Action 5 News reports. The primary will be held on Aug. 6 followed by the general election on Nov. 3.

Tennessee Attorney General Jonathan Skrmetti has announced that his office filed an opening brief in the U.S. 6th Circuit Court of Appeals seeking to overturn a ruling from the U.S. District Court for the Middle District of Tennessee that blocked Tennessee from enforcing sports wagering laws against KalshiEX LLC. Tennessee has argued that platforms such as Kalshi function as sports wagering and should be subject to the state’s Sports Gaming Act, which requires licensing, consumer protections and tax payments. Kalshi contends its products qualify as “swaps” under the federal Dodd-Frank Act and fall exclusively under the jurisdiction of the Commodity Futures Trading Commission. “Tennessee has laws governing wagering on sports — laws that Kalshi is desperately trying to avoid — that ensure sportsbooks provide protections for problem gamblers, pay taxes to support our education system, and provide a fair and transparent service to users,” Skrmetti said in a news release.