U.S. v. FLEMING

No. 96-5762.

128 F.3d 285 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Ronald FLEMING, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 17, 1997.


Attorney(s) appearing for the Case

Tracy L. Berry, Asst. U.S. Attorney (briefed), Office of the U.S. Attorney, Memphis, TN, for Plaintiff-Appellee.

Michael J. Stengel (Briefed), Memphis, TN, for Defendant-Appellant.

Before: MERRITT, JONES, and NORRIS, Circuit Judges.


MERRITT, Circuit Judge.

This is a sentencing appeal. Defendant Ronald Fleming appeals the district court's use of "intended loss" to enhance his sentence on twenty-five counts of tax fraud for preparing fraudulent tax returns in violation of 18 U.S.C. § 287. At issue is whether the district court correctly enhanced Mr. Fleming's sentence by using the total amount of fraudulent tax refunds that he filed, without considering whether any of the taxpayers involved...

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