United States Second Circuit

Erroneous refusal to consider potential but unclaimed deductions in the calculation of tax loss under U.S.S.G. section 2T1.1, after a conviction for tax evasion, was harmless; use of U.S.S.G. section 3D1.2(c), rather than section 3D1.2(d), in grouping mail fraud and tax evasion charges was plain error requiring resentencing.

Appellate Information

• Decided 05/30/2002
• Published 05/30/2002

Judges

Court

• United States Second Circuit

Counsel