U.S. v. OWEN

No. 87-3793 Non-Argument Calendar.

858 F.2d 1514 (1988)

UNITED STATES of America, Plaintiff-Appellee, v. Thomas A. OWEN and Jacqueline L. Owen, Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

October 28, 1988.


Attorney(s) appearing for the Case

Robert Augustus Harper, Jr., Tallahassee, Fla., for defendants-appellants.

Gary R. Allen, Chief, William S. Rose, Jr., Gail Brodfuehrer, Robert E. Lindsay, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before FAY, VANCE and COX, Circuit Judges.


PER CURIAM:

Defendants Thomas and Jacqueline Owen pled guilty to various counts of tax fraud and were sentenced accordingly by the federal district court. Now they appeal their sentences. First, they allege that the court violated Fed.R.Crim.P. 11 by accepting their guilty pleas although there was an insufficient factual basis for those pleas. Second, they contend that the court violated Fed.R.Crim.P. 32(c)(3)(D) during the sentencing hearing. We affirm.

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