United States Fourth Circuit

Sentences for conspiracy to defraud the U.S. and willful failure to file tax returns are vacated where the district court improperly calculated the advisory guideline ranges for defendants, and improperly granted them reductions for acceptance of responsibility.

Appellate Information

• Decided 05/16/2007
• Published 05/16/2007

Judges

• Before WILKINS, Chief Judge, and WILKINSON and TRAXLER, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellant:
  
• ARGUED:  Thomas Kieran Maher, Chapel Hill, North Carolina, for Martin Louis Baucom and Patrick Grant Davis.  David Alan Brown, Assistant United States Attorney, Office of the United States Attorney, Charlotte, North Carolina, for the United States.   ON BRIEF:  Gretchen C.F. Shappert, United States Attorney, Charlotte, North Carolina, for the United States.