SUTTON, Chief Judge. In passing the Affordable Care Act, Congress created a “Shared Responsibility Payment” for individuals who did not purchase qualifying individual health insurance plans. Congress eventually eliminated the Payment. That development did not end debates over whether the Payment is a tax or a penalty. At issue today is whether the Payment amounts to a “tax . . . measured by income” under the Bankruptcy Code’s provisions for prioritizing the payment of some debts over others. We join the Third and Fourth Circuits in concluding that it is.

The Defendant, Thakelyn J. Tate, was convicted by a jury of conspiracy to possess more than twenty-six grams of cocaine with the intent to sell or deliver in a drug-free zone. See T.C.A. §§ 39-17-417(c) (2018) (subsequently amended) (possession of a controlled substance) (2018), 39-17-432 (2018) (subsequently amended) (drug-free zone), 39-12- 103 (2018) (conspiracy). The jury likewise determined that the Defendant committed a criminal gang offense, enhancing the felony classification of the conviction. See id. § 40- 35-121 (2019). The court imposed a fifteen-year sentence. On appeal, the Defendant contends that the evidence is insufficient to support the criminal gang enhancement. We affirm the judgment of the trial court.

The Defendant, Johnathan Lee, was convicted in the Shelby County Criminal Court of attempted first degree premeditated murder in which the victim suffered serious bodily injury, attempted second degree murder, employing a firearm during the commission of a dangerous felony, two counts of burglary of a motor vehicle, and theft of property valued more than $1,000 and received an effective twenty-four-year sentence. On appeal, the Defendant contends that (1) the evidence is insufficient to support his convictions of attempted first and second degree murder, (2) his convictions of attempted first and second degree murder are inconsistent and mutually exclusive, (3) the trial court erred by denying his pretrial motion to suppress his recorded statement to police because he did not waive his Miranda rights voluntarily, (4) the trial court erred by admitting his recorded statement into evidence at trial because only a small portion of the statement was probative, (5) the trial court gave a misleading and incomplete jury instruction on self-defense and erred by refusing to instruct the jury on voluntary intoxication, and (6) the trial court erred at sentencing by considering an aggravated assault charge that had been dismissed and by giving his misdemeanor convictions too much weight. Upon review, we affirm the judgments of the trial court but remand the case for sentencing as to count one, attempted second degree murder, and entry of a corrected judgment.

Defendant, Durrell James a/k/a/ James Durrell, was convicted by a Shelby County Jury of three counts of aggravated stalking (Counts 1 through 3) and one count of stalking (Count 4). The trial court imposed a four-year sentence for each count of aggravated stalking in Counts 1 through 3, and eleven months, twenty-nine days for stalking in Count 4. The trial court further ordered that the sentence in Count 2 be served consecutively to Count 1 and concurrently with the sentences in Counts 3 and 4 for an effective eight-year sentence as a Range II multiple offender to be served in a local workhouse. On appeal, Defendant argues that the evidence was insufficient to support his convictions. Following our review of the entire record and the briefs of the parties, we affirm the judgments of the trial court but remand for correction of a clerical error on the judgment form for Count 2 to reflect that it is to be served consecutively to Count 1 and concurrently with Counts 3 and 4.

The Defendant, Jermaine R. Carpenter, appeals the trial court’s summary dismissal of his second motion to correct an illegal sentence pursuant to Tennessee Rule of Criminal Procedure 36.1. Following our review, we affirm the judgment of the trial court pursuant to Rule 20 of the Rules of the Court of Criminal Appeals.

The Petitioner, Edgar Bailey Jr., appeals from the Hamilton County Criminal Court’s denial of his petition for post-conviction relief from his convictions for first degree felony murder, setting fire to personal property, and three counts of aggravated assault. The Petitioner is serving an effective life sentence. On appeal, the Petitioner contends that: (1) the post-conviction court erred when it denied relief under the Post-Conviction DNA Analysis Act of 2001 (the DNA Act), Tennessee Code Annotated sections 40-30-301 to - 313 (2018), and (2) the Petitioner is entitled to relief under the cumulative error doctrine. We affirm the judgment of the post-conviction court.

The trial court found Father to be willfully underemployed and imputed income to him for calculation of child support. Mother appeals the juvenile court’s determination, arguing the trial court erred as to the amount of income imputed to Father for the purposes of setting child support and also as to its determination of the amount of retroactive support. We affirm the trial court’s income imputation. However, we conclude the trial court erred in its calculation of retroactive support owed by Father. Therefore, this Court affirms the judgment of the trial court in part and reverses in part.

Week of July 24, 2023 - July 28, 2023

The Knoxville Bar Association (KBA) has begun a search to replace longtime Executive Director Marsha Watson, who will be leaving the post in December after 33 years. As the chief executive officer for the KBA, the director is responsible for the day-to-day operations of the association under the policies determined by the KBA Board of Governors. The director manages a staff of five employees, an annual operating budget of approximately $775,000 and the assets of all entities. Interested applicants should email a cover letter expressing their interest in the position along with a resume and references. Please include your salary requirements. Read the full job posting or contact the KBA Executive Director Search Committee for more information.

Volunteers are needed for the Shelby County General Sessions Court Cost & Expungement Clinic on Aug. 12 at Southbrook Mall, 1254 E. Shelby Dr., Memphis 38116. No previous experience is required. Volunteer attorneys will primarily assist with presenting court cost waivers to the participating judges. Training and scripts will be provided. Visit the link to register.