United States Seventh Circuit

Following convictions for fraud against the U.S. government and failure to file tax returns, where administrative claims asserting no facts on which recovery was legally possible were included in calculation of tax penalty, such inclusion was erroneous and the corresponding upward departure from the sentencing guidelines was improper.

Appellate Information

• Argued 04/17/2001
• Decided 04/18/2002
• Published 04/18/2002

Judges

• FAIRCHILD, Circuit Judge., Before FAIRCHILD, CUDAHY, and COFFEY, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellees:
  
• Norman R. Smith (argued), Office of the U.S. Atty., Crim. Div., Fairview Heights, IL, for Plaintiff-Appellee in No. 99-4209., John F. Schomberg (argued), Mayer, Brown, Rowe & Maw, Chicago, IL, for Defendant-Appellant in No. 99-4209., Michael C. Carr, Office of the U.S. Atty., Benton, IL, for Plaintiff-Appellee in No. 99-4303., Thomas L. Shriner, Jr., Foley & Lardner, Milwaukee, WI, for Defendant-Appellant in No. 99-4303.