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U.S. v. MICHALEK

No. 94-1450.

54 F.3d 325 (1995)

UNITED STATES of America, Plaintiff-Appellee, v. Charles R. MICHALEK, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided April 26, 1995.

Rehearing and Suggestion for Rehearing Denied May 31, 1995.

Attorney(s) appearing for the Case

Kaarina Salovaara (argued), Office of U.S. Atty., Crim. Div., Barry Rand Elden, Asst. U.S. Atty., Crim. Receiving, Appellate Div., Chicago, IL, for plaintiff-appellee.

Patrick J. Calihan (argued), Chicago, IL, for defendant-appellant.

Before FERGUSON, RIPPLE and ROVNER, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied May 31, 1995.*

RIPPLE, Circuit Judge.

Charles Michalek pled guilty to one count of bankruptcy fraud, 18 U.S.C. § 152, and three counts of income tax fraud, 26 U.S.C. § 7206(1). He now appeals four two-point sentencing enhancements ordered by the district court. For the reasons set forth in the following opinion, we affirm.

I

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