United States First Circuit

Defendants' sentence and conviction for conspiring to defraud the US of employment and income taxes and to commit insurance fraud by use of the mails and for procuring false tax returns is affirmed where: 1) a denial of motion to suppress evidence found at a certain address was correct as the evidence was sufficient to support a finding of probable cause; 2) prosecutor's remarks regarding a trial exhibit did not constitute reversible error; 3) district court did not commit reversible error by admitting into evidence summary testimony and charts; 4) district court did not commit reversible error by allowing the prosecutors to elicit out-of-court testimony identifying one of the defendants; and 5) district court did not err in including unpaid state taxes in the total tax loss amount used to calculate the base offense level for sentencing the defendants.

Appellate Information

• Decided 11/20/2009
• Published 11/20/2009

Judges

• RIPPLE, Circuit Judge., Before TORRUELLA, RIPPLE, and BOUDIN, Circuit Judges.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• James L. Sultan, with whom Charles W. Rankin, Kerry A. Haberlin, and Rankin & Sultan were on brief for the appellants.


• For Appellees:
  
• John-Alex Romano, Attorney, Criminal Division, U.S. Department of Justice, with whom Michael K. Loucks, Acting United States Attorney, and Jonathan F. Mitchell, Assistant United States Attorney, were on brief for the appellee.