In a surprising development, the 6 th Circuit Court of Appeals ordered that a Tennessee businessman’s conviction for bank fraud be vacated. The 6 th Circuit in the case, U.S. vs. Parkes , held that the jury convicted Timothy Parkes with insufficient evidence of guilt beyond a reasonable doubt. The 6 th Circuit also held that the lower court improperly excluded motive evidence ... (click for more)

Lucy Gates, CPA, has been promoted to tax manager with the Chattanooga office of Decosimo, a Top 100 public accounting and business advisory firm.   Ms. Gates has ten years of experience in tax practice. She works primarily in the areas of corporate, partnership and state taxation. Ms. Gates concentrates in the area of flow-through entities with an emphasis ... (click for more)

Longtime Hamilton County Medical Examiner Frank King is switching roles with his assistant, Dr. James K. Metcalfe, county officials said. Dr. Metcalfe becomes medical examiner and Dr. King forensic examiner. County Mayor Jim Coppinger said the switch is "cost neutral" to the county. He said Dr. King would be taking a sizable pay cut. Prior to the move, Dr. King was making ... (click for more)

Hamilton County School officials are asking the County Commission to stop holding payment in lieu of taxes (PILOT) funds, but let the money flow straight to the schools as it did until about a year ago. Commissioner Chester Bankston is sponsoring a resolution to that effect that will be voted on next Wednesday. The funds come from businesses like Volkswagen that have gotten ... (click for more)

Dear Roy,   I am flattered that you and I think a lot alike and that we both use the same 'Rule Book.'  I also agree with you that it is healthy to offer differing opinions.  However, I disagree with you on the issue of discretionary spending.   I did not see you at the Hamilton County Pachyderm Club meeting on Monday.  Sorry that I did not see you ... (click for more)

Back when I was in my late 20s, still really dumb but all eager to make a difference in the world, I got tangled up in a life-changing caper late one night. A close friend called and frantically asked if I knew anybody who had a private plane. She said a real sick child needed to get to St. Jude Children’s Research Hospital in Memphis  – it was desperate -- and the life-or-death ... (click for more)