United States Eighth Circuit

Sentences for two brothers in a scheme involving the filing of fraudulent tax returns are affirmed where: 1) the brothers were both organizers and leaders of the conspiracy; 2) each brother was jointly responsible for the entire tax loss involved in the conspiracy; 3) the district court's refusal to lower one brother's offense level was harmless error; and 4) the state of Minnesota and private financial institutions were harmed by the defendants' actions and could receive restitution.

Appellate Information

• Decided 10/03/2006
• Published 10/03/2006

Judges

• COLLOTON, Circuit Judge., Before MURPHY, MELLOY, and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Virginia G. Villa, Federal Public Defender's Office, Minneapolis, MN, for Allen Steven Mickle., Robert G. Malone, Malone Law Office, St. Paul, MN, for Sylvester Mickle.


• For Appellees:
  
• Michael L. Cheever, U.S. Attorney's Office, Minneapolis, MN, for Appellee.