United States Eleventh Circuit

Defendant's tax fraud conviction is affirmed, where: 1) there was no showing that African-Americans were excluded from the jury pool; 2) there was sufficient evidence that the underreporting was willful; and 3) the "tax loss" under U.S.S.G. section 2T1.1(c)(1) is the loss the defendant intends to create.

Appellate Information

• Decided 03/20/2009
• Published 03/20/2009

Judges

• BIRCH, Circuit Judge:, Before BIRCH and PRYOR, Circuit Judges, and STROM, District Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellees:
  
• William C. White, II, The Cochran Firm Criminal Defense-Birmingham, LLC, James W. Parkman, III, Parkman, Adams & White, LLC, Birmingham, AL, for Defendant-Appellant., Michael Boysie Billingsley, Joyce White Vance, Asst. U.S. Atty., Birmingham, AL, Paul Nicholas Monnin, DLA Piper LLP (US), Atlanta, GA, for Plaintiff-Appellee.