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United States Third Circuit

US v. Adeolu, 14-3610

Sentence for conviction of conspiracy to defraud the United States and of aiding and abetting the preparation of materially false tax returns, in violation of 18 U.S.C. section 371 and 26 U.S.C. section 7206(2), enhanced under the vulnerable victim sentencing enhancement set forth in U.S.S.G. section 3A1.1(b)(1) based upon defendant's fraudulent use of young children's personal information, is affirmed where the existing test for the application of this enhancement requires a 'nexus' between the victim's vulnerability and the crime's success, a requirement clearly met in this case.

Appellate Information

  • Decided
  • Published 2016/09/12




  • United States Third Circuit


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