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LINDA MOSER,
Plaintiff-Appellant,
v.
ETOWAH POLICE DEPARTMENT,
Defendant,

CITY OF ETOWAH, TENNESSEE; TIM DAVIS, JR.,
Defendants-Appellees.
   No. 21-5162
Appeal from the United States District Court
for the Eastern District of Tennessee of Chattanooga.
No. 1:18-cv-00225—Charles Edward Atchley, Jr., District Judge.
Argued: October 27, 2021
Decided and Filed: March 3, 2022
Before: ROGERS, STRANCH, and DONALD, Circuit Judges.


_________________________
OPINION
_________________________

ROGERS, Circuit Judge. Plaintiff Linda Moser claims that a police officer used excessive force on her when she was trying to tell another officer that he was arresting the wrong person. Her daughter, Johnnie Moser, had fled to a neighbor’s house one night after Johnnie Moser’s boyfriend physically assaulted Johnnie. Officers Tim Davis and Austin Parton were investigating at the neighbor’s house when Linda Moser approached, visibly upset and worried about the condition of her daughter. Parton observed Johnnie Moser’s boyfriend following behind Linda Moser and moved to arrest him. Linda Moser began shouting that Parton had the wrong man and touched Parton’s arm. At this point, Officer Davis stepped onto the porch, grabbed Linda Moser, took her to the ground, and then pinned her there, which resulted in a fractured hip and femur. Linda Moser brought this action against Davis and the City of Etowah. The district court granted the defendants’ motion for summary judgment. Viewing the facts in the light most favorable to Moser, however, Davis violated her clearly established right to be free from injury-threatening physical force when not actively resisting an arrest.



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UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
EDWARD R. HILLS (19-3372); YAZAN B. AL-MADANI (19-3549); SARI ALQSOUS (19-3573 & 20-3160),
Defendants-Appellants.
   Nos. 19-3372/3549/3573/20-3160
Appeal from the United States District Court for the Northern District of Ohio at Cleveland.
No. 1:16-cr-00329—Sara E. Lioi, District Judge.
Argued: October 26, 2021
Decided and Filed: March 3, 2022
Before: GUY, MOORE, and GIBBONS, Circuit Judges.


_________________________
OPINION
_________________________

RALPH B. GUY, JR., Circuit Judge. Dr. Edward Hills, Dr. Sari Alqsous, and Dr. Yazan Al-Madani were convicted by a jury of various fraud and related offenses connected to their employment in the Dental Department of a publicly owned hospital located in Cuyahoga County, Ohio. Dr. Tariq Sayegh—who also was convicted of several bribery-related counts—has voluntarily dismissed his appeal. The three defendants before us challenge their convictions and sentences on various and, at times, overlapping grounds. For the reasons that follow, we affirm.



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MANN CONSTRUCTION, INC.; BROOK WOOD; KIMBERLY WOOD; LEE COUGHLIN; DEBBIE COUGHLIN,
Plaintiffs-Appellants,
v.
UNITED STATES OF AMERICA,
Defendant-Appellee.
   No. 21-1500
Appeal from the United States District Court for the Eastern District of Michigan at Bay City.
No. 1:20-cv-11307—Thomas L. Ludington, District Judge.
Argued: December 9, 2021
Decided and Filed: March 3, 2022
Before: SUTTON, Chief Judge; STRANCH and BUSH, Circuit Judges.


_________________________
OPINION
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SUTTON, Chief Judge. Several taxpayers complain about the Internal Revenue Service’s enforcement of an administrative regulation that requires them to report transactions involving cash-value life insurance policies connected to employee-benefit plans. The taxpayers claim that the IRS failed to meet a reporting requirement of its own by skipping the notice-and-comment process before promulgating this legislative rule. If individuals “must turn square corners when they deal with the government,” the taxpayers insist, “it cannot be too much to expect the government to turn square corners when it deals with them.” Niz-Chavez v. Garland, 141 S. Ct. 1474, 1486 (2021). We agree with the taxpayers and reverse the district court’s contrary decision.