Linnemann v. CIR

Court of Appeals for the Sixth Circuit·Decided November 19, 2001·No. 99-2257·Published

Opinion

5(&200(1'(' )25 )8//7(;7 38%/,&$7,21 3XUVXDQW WR 6L[WK &LUFXLW 5XOH 

(/(&7521,& &,7$7,21  )(' $SS 3 WK &LU )LOH 1DPH DS

81,7('67$7(6&28572)$33($/6 )257+(6,;7+&,5&8,7 BBBBBBBBBBBBBBBBB

:$/7(5 / *5266 s5 DQG ; %$5%$5$ + *5266   &$/9,1 &   1RV /,11(0$11 DQG3$75,&,$ *  /,11(0$11   !  3HWLWLRQHUV$SSHOODQWV   Y   &200,66,21(5 2) ,17(51$/   5(9(18(  5HVSRQGHQW$SSHOOHH 1

2Q$SSHDOIURPWKH8QLWHG6WDWHV7D[&RXUW 1RVnsDPHV6+DOSHUQ 7D[&RXUWsXGJH $UJXHG2FWREHU 'HFLGHGDQG)LOHG1RYHPEHU %HIRUH'$8*+75(<DQG&/$<&LUFXLWsXGJHV &2+16HQLRU'LVWULFWsXGJH

7KH +RQRUDEOH $YHUQ &RKQ 6HQLRU 8QLWHG 6WDWHV 'LVWULFW sXGJH IRU WKH (DVWHUQ 'LVWULFW RI 0LFKLJDQ VLWWLQJ E\ GHVLJQDWLRQ

  *URVVHWDOY&RPPLVVLRQHU 1RV 1RV *URVVHWDOY&RPPLVVLRQHU 

BBBBBBBBBBBBBBBBB 2YHUDOO WKH HQWLUH YDOXDWLRQ SURFHVV LV D ILFWLRQ  WKH SXUSRVH RI ZKLFK LV WR GHWHUPLQH WKH SULFH WKDW WKH VWRFN &2816(/ ZRXOGFKDQJHKDQGVIURPDZLOOLQJEX\HUDQGDZLOOLQJVHOOHU +RZHYHU D FRXUW LV QRW UHTXLUHG WR SUHVXPH K\SRWKHWLFDO $5*8('  *HUDOG s 5DSLHQ 7$)7 67(77,1,86 XQOLNHO\ RU XQUHDVRQDEOH IDFWV LQ GHWHUPLQLQJ IDLU PDUNHW +2//,67(5 &LQFLQQDWL 2KLR IRU $SSHOODQWV  'DYLG , YDOXH6HH(VWDWHRI:DWWV)GQ WK&LU 3LQFXV81,7('67$7(6'(3$570(172)s867,&(  9DOXDWLRQLVDIDFWVSHFLILFWDVNH[HUFLVHWD[DIIHFWLQJ $33(//$7( 6(&7,21 7$; ',9,6,21 :DVKLQJWRQ LV EXW RQH WRRO LQ DFFRPSOLVKLQJ WKDW WDVN  7KH JRDO RI '&IRU$SSHOOHH21%5,()*HUDOGs5DSLHQsDPHVs YDOXDWLRQLVWRFUHDWHDILFWLRQDOVDOHDWWKHWLPHWKHJLIWZDV 5\DQ 7$)7 67(77,1,86  +2//,67(5 &LQFLQQDWL PDGHWDNLQJLQWRDFFRXQWWKHIDFWVDQGFLUFXPVWDQFHVRIWKH 2KLR IRU $SSHOODQWV  'DYLG , 3LQFXV $ :UD\ 0XRLR SDUWLFXODUWUDQVDFWLRQ7KH7D[&RXUWGLGWKDWDQGGHWHUPLQHG 81,7(' 67$7(6 '(3$570(17 2) s867,&( WKDWWD[DIIHFWLQJZDVQRWDSSURSULDWHLQWKLVFDVH,GRQRW $33(//$7( 6(&7,21 7$; ',9,6,21 :DVKLQJWRQ ILQGLWVFRQFOXVLRQVFOHDUO\HUURQHRXV '&IRU$SSHOOHH &/$< s DQQRXQFHG WKH MXGJPHQW RI WKH FRXUW DQG GHOLYHUHG DQ RSLQLRQ LQ ZKLFK '$8*+75(< s DQG &2+1'sFRQFXUUHGH[FHSWDVWR3DUW,,%&2+1' s SS   GHOLYHUHG D VHSDUDWH RSLQLRQ LQ ZKLFK '$8*+75(<sFRQFXUUHGZKLFKFRQVWLWXWHVWKHRSLQLRQ RIWKHFRXUWRQWKHLVVXHDGGUHVVHGLQ3DUW,,% BBBBBBBBBBBBBBBBB 23,1,21 BBBBBBBBBBBBBBBBB &/$<&LUFXLWsXGJH7D[SD\HUV:DOWHU/DQG%DUEDUD + *URVV sU DORQJ ZLWK &DOYLQ & DQG 3DWULFLD * /LQQHPDQQDSSHDOIURPWKHRUGHURIWKH8QLWHG6WDWHV7D[ &RXUWYDOXLQJFHUWDLQJLIWVRIFRUSRUDWHVWRFNDWSHU VKDUH7RWKHH[WHQWWKDWWKHYDOXDWLRQZDVEDVHGXSRQWKH XVHRIDFRQWHVWHGYDOXDWLRQDSSURDFK,ZRXOGILQGWKDWWKH WD[ FRXUWjV GHFLVLRQ ZDV FOHDUO\ HUURQHRXV DQG ZRXOG WKHUHIRUH UHYHUVH WKH WD[ FRXUWjV GHFLVLRQ DQG UHPDQG IRU IXUWKHUSURFHHGLQJV+RZHYHULQDVPXFKDVsXGJH'DXJKWUH\ DQGsXGJH&RKQILQGWKDWWKHWD[FRXUWGLGQRWFOHDUO\HUULQ FRQFOXGLQJWKDWLWZDVDSSURSULDWHQRWWRWD[DIIHFWWKHVWRFN LQ RUGHU WR GHWHUPLQH LWV IDLU PDUNHW YDOXH WKH WD[ FRXUWjV GHFLVLRQLV$)),50('  *URVVHWDOY&RPPLVVLRQHU 1RV 1RV *URVVHWDOY&RPPLVVLRQHU 

Free access — add to your briefcase to read the full text and ask questions with AI

Linnemann v. CIR, (6th Cir. 2001).

Linnemann v. CIR (Linnemann v. CIR) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.