United States Eighth Circuit

After tax evasion convictions, district court did not clearly err in calculating loss of personal income, but erred in granting a 2-level enhancement for using sophisticated means because lack of record-keeping alone did not warrant enhancement.

Appellate Information

• Decided 04/02/2003
• Published 04/02/2003

Judges

• BYE, Circuit Judge., Before WOLLMAN, HEANEY, and BYE, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Michael A. Gross, argued, St. Louis, MO, for appellant.


• For Appellees:
  
• James C. Delworth, argued, Asst. U.S. Atty., St. Louis, MO, for appellee.