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U.S. v. SMITHSON

No. 94-40096.

49 F.3d 138 (1995)

UNITED STATES of America, Plaintiff-Appellee, v. Jon D. SMITHSON and Billy D. Pyron, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 26, 1995.

Attorney(s) appearing for the Case

Michael C. Carroll, Otis W. Carroll, Jr., Ireland, Carroll & Kelley, Tyler, TX, for Smithson.

Jim E. Lavine, Jack B. Zimmermann, Zimmermann & Lavine, Houston, TX, for Pyron.

Traci L. Kenner, Jeffrey John Strand, Ruth Harris Yeager, Asst. U.S. Attys., Tyler, TX, for appellee.

Before WISDOM, JONES and EMILIO M. GARZA, Circuit Judges.

EDITH H. JONES, Circuit Judge:

Billy D. Pyron and Jon D. Smithson were convicted of fraudulently concealing two real estate option contracts from the bankruptcy court in connection with Pyron's chapter 7 liquidation case. Pyron and Smithson appeal portions of the jury instructions and the calculation of their sentences. We affirm the convictions but vacate the sentences and restitution order because the district court incorrectly valued the option contracts at the...

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