United States Eighth Circuit

A sentence for willfully failing to account for and pay over trust fund taxes is vacated and remanded pursuant to the government's challenge as the circumstances present in the matter did not justify the variance granted by the district court, and the sentence was therefore unreasonable in light of the relevant sentencing factors.

Appellate Information

• Decided 08/20/2007
• Published 08/20/2007

Judges

• WOLLMAN, Circuit Judge., Before LOKEN, Chief Judge, JOHN R. GIBSON, and WOLLMAN, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• David J. MacLaughlin, AUSA, argued, Minneapolis, MN, for appellant.


• For Appellees:
  
• Douglas R. Peterson, argued, Mankato, MN, for appellee.