United States Seventh Circuit

Defendant tax accountant abused "position of trust" under USSG 3B1.3, justifying a two-level upward adjustment since a job title is not the only criteria for determining whether the defendant lacked supervisory or managerial duties.

Appellate Information

• Argued 10/04/2000
• Decided 11/09/2000
• Published 11/09/2000

Judges

• MANION, Circuit Judge., Before MANION, EVANS, and WILLIAMS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Sean M. Berkowitz (argued), Office of the United States Attorney, Criminal Appellate Division, Chicago, IL, for United States., Theodore E. Harman (argued), John P. Buckley, Ungaretti & Harris, Chicago, IL, for Jovel Hernandez.