United States Tenth Circuit

Defendant's conviction for conversion is affirmed where the district court properly applied the "last in-first out" method for tracing money that has lost its separate identity.

Appellate Information

• Decided 11/03/2004
• Published 11/03/2004

Judges

• TYMKOVICH, Circuit Judge., Before KELLY, HARTZ, and TYMKOVICH, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs:  Todd Henshaw, Pro Se.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Charles Bricken, Attorney, and Sara Ann Ketchum, Attorney, Tax Division, Department of Justice, Washington, D.C., for Plaintiff-Appellee.