Mason & Associates Law Firm, which focuses its practice on elder law and estate planning, has moved to 880 Greenlea Blvd., Suite B, Gallatin 37066 in the Greensboro Village Business Center. The firm can be reached at 615-989-7054 or info@planyourlegacy.com.

Twenty-seven attorneys general, including Tennessee Attorney General (AG) Jonathan Skrmetti, signed onto a U.S. Supreme Court amicus brief filed March 18 by Georgia Attorney General Chris Carr. The Nashville Banner reports in its newsletter that the brief calls for the reversal of U.S. District Court Chief Judge James Boasberg’s decision that deportation of Venezuelan immigrants to a prison in El Salvador is unconstitutional. The attorneys general argue in the brief that allowing the temporary restraining order to stand undermines public safety and national security. Read more in a press release from the Georgia AG's office. In imposing the temporary ban on March 15, Boasberg raised concerns over due process and reports of possible misidentification. The Trump administration today acknowledged that a Maryland man was wrongly deported to El Salvador due to an "administrative error," despite his protected status, The Hill reports. A split three-judge panel of the U.S. Court of Appeals for the District of Columbia Circuit kept the ban in place last week. On Friday, the administration asked the U.S. Supreme Court to weigh in on the case according to the Associated Press.

The TBA Access to Justice Committee is accepting nominations for the 2025 Public Service Awards. The annual awards recognize outstanding commitment to access to justice in three categories: work performed by an attorney employed by an organization primarily involved in providing legal representation to the indigent, pro bono work performed by a private or corporate attorney, and a strong commitment to pro bono service by a Tennessee law student or recent graduate. Nominations and supporting documents will be accepted through April 10. Awards will be presented during the TBA Annual Convention in June.

The TBA Young Lawyers Division will host a new installment in its Rookie Series on April 4 at noon CDT. "Beyond the Courtroom: Exploring Different Career Paths with a Law Degree" will feature a panel of young attorneys who are shaping their careers in fields beyond the courtroom. From in-house counsel and lobbying, to sitting on the bench as a judge and working in academia, panelists in a variety of fields will offer insights into the wide range of opportunities available to law students and young attorneys. Get more information and register. Then join TBA Young Lawyers Division President Sean Aiello on April 16 at noon CDT for the next installment of the Rookie Series. Focusing on the complexities of criminal and civil contempt, this online presentation will address recent developments, pitfalls and practical application of the contempt process with a focus on the interplay with domestic relations statutes. Get more information or register for the webcast. Looking for other introductory CLE programs? Check out the full roster of Rookie Series offerings.

The Tennessee Bar Association (TBA) and Tennessee’s American Inns of Court are accepting nominations for the 2025 Judge Pamela L. Reeves Tennessee Professionalism Award. The annual award is presented to a lawyer or judge whose life and practice display sterling character and unquestioned integrity, coupled with ongoing dedication to the highest standards of the rule of law and the highest standards of the legal profession in Tennessee. This year's award will be presented to a lawyer or judge residing in the Middle Grand Division. Nominees must be alive when nominations are submitted but they need not be an active member of an American Inn of Court or the TBA. The award will be presented at the TBA's Annual Convention, which will be held in Franklin June 11-14. The deadline for submitting nominations is April 7. Read about past recipients of the award.

Built by Lawyers, Powered by Pros® — the ABA Retirement Funds Program has been providing flexible, tailored retirement plans exclusively to the legal community for over 60 years. The program innovates with a purpose, helping plan participants save more and worry less. Its unique culture is dedicated to the program’s mission of helping every legal professional attain their financial goals. Visit abaretirement.com to learn more or contact Jessica Danner directly at 508-954-4222 or via email at jessica.danner@abaretirement.com.

The TBA will host its 29th Annual Labor and Employment Law Forum on May 2 at the Bradley L. Barrett Training Center in Nashville from 8:30 a.m. to 3:30 p.m. CDT. The forum will provide insights into current labor and employment law topics. Sessions include a case law update and presentations on values-based professionalism, arbitration for employment lawyers, workplace privacy and DEI. More information about the schedule and speakers now is available on the TBA website.

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.