United States Third Circuit

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US v. DeMuro, 11-1887

In a prosecution stemming from the defendants' failure to pay over employment taxes their company had withheld from its employees' paychecks: 1) convictions are affirmed, where the district court did not abuse its discretion in admitting or excluding evidence in numerous respects; but 2) the case is remanded for resentencing, where a two-level increase in the sentencing level for abusing a position of trust was erroneous, since the defendants were not in positions of trust based on a trust fund account imposed by the IRS, and the error was not harmless.

Appellate Information

  • Decided 04/23/2012
  • Published 04/23/2012


  • Padova


  • United States Third Circuit


  • For Appellant:
  • Joseph B. Syverson, John L. Brown, Jr.

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