United States First Circuit

District court committed harmless error by failing to determine the amount of tax loss attributable to defendant's fraud. Three level downward departure for extraordinary family circumstances is affirmed where two children suffer from cystic fibrosis and wife suffers from debilitating health problems.

Appellate Information

• Decided 05/05/2004
• Published 05/05/2004

Judges

• LIPEZ, Circuit Judge., Before LIPEZ, Circuit Judge, CAMPBELL and STAHL, Senior Circuit Judges.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• S. Robert Lyons, Attorney, Tax Division, U.S. Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Robert E. Lindsay, and Alan Hechtkopf, Attorneys, Tax Division, U.S. Department of Justice, were on brief, for appellant.


• For Appellees:
  
• Richard M. Egbert, with whom Patricia M. DeJuneas was on brief, for appellee.