Tennessee lawmakers voted to advance a bill Wednesday that would allow public schools to check students' immigration status and charge tuition to students who cannot provide proof that they are in the country legally. According to Chalkbeat Tennessee, the House Education Committee voted 11-7 to clear the bill, bringing it a step closer to a floor vote. The language of the bill also changed to align more with its companion bill in the Senate. If passed, the legislation would give public schools and public charter schools the option to ask students for documents showing they are U.S. citizens, legal residents or in the process of obtaining citizenship. If a student cannot provide this documentation, the districts could charge the family tuition for enrollment. A Senate version of the bill is scheduled to be heard tomorrow in the Senate Finance, Ways, and Means Committee.

KAREN NELSON MOORE, Circuit Judge. Defendant-appellant Tyler Ross pleaded guilty to one count of conspiracy to commit an offense against the United States based on his involvement in a scheme to provide mortgage lenders with inflated income information about properties owned by his real-estate-investment firm. Ross argues that the district court erred when it applied a sentencing enhancement for defendants who “derived more than $1,000,000 in gross receipts from one or more financial institutions as a result of the[ir] offense.” U.S. Sent’g Guidelines Manual § 2B1.1(b)(17)(A) (U.S. Sent. Comm’n 2023). Because the government showed by a preponderance of the evidence that Ross’s conduct met the enhancement’s requirements, and because Ross’s contrary interpretations of the enhancement are inconsistent with the Sentencing Guideline’s text, we AFFIRM the district court’s judgment.

READLER, Circuit Judge. For years, Fitzgerald Truck Parts & Sales, LLC built and sold highway tractors by installing old engines and transmissions from third-party salvage yards into otherwise new tractors. Ordinarily, the sale of a newly manufactured tractor triggers a 12% excise tax. See 26 U.S.C. §§ 4051(a)(1), 4052(a)(1). Fitzgerald believes its sales are exempt from those taxes due to its reincorporation of engines and transmissions. For support, it points to 26 U.S.C. § 4052(f)(1), which authorizes a safe harbor applicable when “repairs or modifications” to an existing tractor “do[] not exceed 75 percent of the retail price of a comparable new [tractor].” The IRS disagreed and assessed unpaid excise taxes, penalties, and interest to the tune of $268 million. Fitzgerald sued. And it won before a jury, a verdict the government now appeals. We agree with Fitzgerald that § 4052(f)(1) poses a bright-line, 75% test without any further qualitative inquiry, meaning its vehicles constructed with used engines and transmissions could qualify for the safe harbor. But there is more to consider, namely, that § 4052(f)(2) forecloses this exemption for tractors that never triggered the excise tax when they were new. And so far, Fitzgerald has not met its burden of proving that this latter provision does not apply to its tractors. In fact, evidence suggests that at least some of those vehicles were first sold in tax-exempt transactions, see 26 U.S.C. § 4221(a)(2), (4), with the original purchasers being either entities abroad or state or local governments. Accordingly, to escape § 4052(f)(2) and invoke the safe harbor, Fitzgerald must show that each refurbished tractor, when new, incurred the excise tax under § 4051. We reverse and remand on that basis.

This is a post-divorce parent relocation dispute. After the mother relocated out of state with the child without notice, the father filed a petition objecting to her relocation, a petition for criminal contempt on multiple grounds, and a petition to modify the parenting plan. The mother then filed a petition to approve her relocation and a petition challenging the child support calculations in the court’s November 6, 2023 order. After conducting a best- interest analysis, the court adopted the mother’s proposed parenting plan with modifications that removed the father’s supervision requirement, required the mother to bear transportation costs, and required the mother to give the father notice of the child’s school and extracurricular activities, among other modifications. The trial court also granted the father’s first amended petition for three counts of criminal contempt, imposing a sentence of 30 days, with 10 days suspended, “based upon Mother’s full and complete compliance, during the next five (5) years, with the terms set forth within this judgment.” Father appeals, contending that the trial court abused its discretion by applying an improper legal standard in respect to the notice requirements of the parent relocation statute, Tennessee Code Annotated § 36-6-108. We find that the trial court did not abuse its discretion in conducting a best-interest analysis, affirm the trial court’s determination that the relocation was in the best interest of the child, and affirm the trial court’s adoption of the mother’s parenting plan with modifications.

Lonnie Elmore (“Decedent”) died on July 5, 2020, a few weeks after being treated by Angelo J. Sorce, M.D., (“Sorce”), an employee of Tennessee Valley Orthopaedics, LLC (“TVO”), (collectively “Defendants”) and Travis Mills, CRNA, (“Mills”) an employee of Lakeway Regional Anesthesia Services, PLLC (“Lakeway”). On July 2, 2021, Robert Elmore, as Executor of the Estate of Lonnie Elmore, (“Plaintiff”) sent pre-suit notice to Defendants. Relying on the 120-day extension provided for by Tenn. Code Ann. § 29-26- 121(c), Plaintiff filed his complaint alleging wrongful death on November 1, 2021, in the Circuit Court for Jefferson County (“the Trial Court”). Defendants filed a motion to dismiss, pursuant to Tennessee Rule of Civil Procedure 12.02(6), claiming that the accrual of Plaintiff’s cause of action arose no later than June 21, 2020, meaning Plaintiff provided pre-suit notice past the one-year statute of limitations, rendering his complaint untimely. Defendants also argued that Plaintiff failed to comply with the pre-suit notice requirements of Tenn. Code Ann. § 29-26-121(a). The Trial Court disagreed and denied Defendants’ motion to dismiss. This interlocutory appeal, pursuant to Tennessee Rule of Appellate Procedure 9, followed. We reverse.

This interlocutory appeal questions the trial court’s denial of benefits based on its determination regarding the employee’s credibility. The employee alleges an injury to his back due to lifting a grate at work. The employer contended it did not receive notice of a work-related accident until the employee filed a petition for benefit determination five months after the alleged injury. The employer also contended the employee’s preexisting condition was the primary cause of his need for surgery and not any work injury. After an expedited hearing, the trial court found the employee’s testimony was inconsistent and lacked credibility, and it issued an order denying the employee’s request for medical and temporary disability benefits. The employee has appealed. Upon careful review of the record, we affirm the trial court’s order and remand the case.

March 24, 2025 - March 28, 2025.

Do you have questions about how the proposed plan for indigent representation will work? Have you had experience as an appointed attorney that you would like to share? There are several ways to connect with TBA to share questions and experiences. Attorneys interested in learning more about TBA's grassroots advocacy efforts can sign up for TBA Grassroots Advocacy Updates, which will highlight related policy content. Attorneys with experience working with clients who are indigent or vulnerable are invited to complete this survey, which includes specific questions about court appointed representation. The TBA's continuing efforts to provide education and resources related to the state's system of appointed counsel also includes the Indigent Representation Primer series, which shares background and updates about indigent representation in Tennessee. More information is available on the TBA's Indigent Representation Resource page.

Gov. Bill Lee has included $20 million in his amended state budget for victim-serving agencies. According to the Tennessee Lookout, sexual assault centers, domestic violence shelters and child abuse counseling agencies — many of which play key roles in working with law enforcement to bring perpetrators to justice — have seen their share of federal Victims of Crime Act (VOCA) funding decrease from a peak of $68 million in 2018 to $16 million last year. A coalition of victim advocate groups had requested $25 million in recurring state funding but said the governor's additional funds were an important first step. Earlier this month, a domestic violence agency in Memphis closed its doors due to funding issues. VOCA funding relies on fees and fines collected from individuals prosecuted in federal courts. The fund has seen a drop in collections as prosecutors have made a concerted shift to accept more plea deals.

The FBI confirmed last week it has established a task force to investigate an increase of vandalism and arson incidents targeting Tesla in recent weeks. According to The Hill, the task force, consisting of 10 people, was launched as a joint effort between the FBI’s Counterterrorism Division and the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). The task force seeks to counter the violent activity targeting Tesla vehicles and charging stations. The FBI has received reports of 48 incidents involving Tesla so far this month, including at least seven it is investigating with local law enforcement.