United States First Circuit

District court must re-sentence this conspirator in a scheme to defraud several food distributors and the DeMoulas Supermarkets chain of $1.8 million. As tax evasion and fraud counts are not "closely related," it was error to group them per U.S.S.G. section 3D1.2(c); defendant's pre-trial restitution did not constitute extraordinary acceptance of responsibility.

Appellate Information

• Decided 03/30/2004
• Published 03/30/2004

Judges

• LIPEZ, Circuit Judge., Before LIPEZ, Circuit Judge, CAMPBELL, Senior Circuit Judge, and HOWARD, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Diane C. Freniere, Assistant United States Attorney, with whom Michael J. Sullivan, United States Attorney, was on brief, for appellant.


• For Appellees:
  
• Max D. Stern for appellee.