United States Sixth Circuit

For sentencing purposes, tax evasion and the offense that generated the unreported income are not always grouped together, especially where the fraud counts and the tax count consisted of different elements, affected different victims, and involved different criminal conduct.

Appellate Information

• Argued 01/23/2001
• Decided 10/05/2001
• Published 10/05/2001

Judges

• Before: BOGGS and MOORE, Circuit Judges;  and COHN, Senior District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Barrett N. Weinberger (argued and briefed), Cincinnati, OH, pro se.


• For Appellees:
  
• Christopher K. Barnes (argued and briefed), Asst. U.S. Attorney, Cincinnati, OH, for Respondent-Appellee.