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U.S. v. LANDERS

No. 94-11056.

68 F.3d 882 (1995)

UNITED STATES of America, Plaintiff-Appellee, v. Claude Edward LANDERS, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 31, 1995.

Attorney(s) appearing for the Case

Susan B. Cowger, Office of the United States Attorney, Dallas, TX and Paul E. Coggins, Dallas, TX, for Plaintiff-Appellee.

John William Coyle, III, Gloyd Lynn McCoy, Oklahoma City, OK, for Defendant-Appellant.

Before SMITH, BARKSDALE and BENAVIDES, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

Claude Landers appeals his sentence for one count of conspiracy to pay and accept illegal bribes in violation of 18 U.S.C. § 371 (1993), amended by 18 U.S.C. § 371 (1995), and one count of paying bribes in violation of 41 U.S.C. §§ 53 and 54 (1995). Landers argues that the district court misapplied U.S.S.G. § 2B4.1 (1994) by deducting only the cost of goods sold ("CGS") from the gross value of the wrongfully...

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