U.S. v. POWELL

No. 96-20831.

124 F.3d 655 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Joseph Reade POWELL, Jr., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 24, 1997.


Attorney(s) appearing for the Case

Robert E. Lindsay, Alan L. Hechtkopf, Susan Helen Vrahoretis, U.S. Department of Justice, Tax Division, Washington, DC, for Plaintiff-Appellee.

Ronald E. Dahlin, II, Federal Public Defender, H. Michael Sokolow, Houston, TX, for Defendant-Appellant.

Before KING, DAVIS and DeMOSS, Circuit Judges.


DeMOSS, Circuit Judge:

This appeal rises from the conviction of Joseph Reade Powell, Jr. for evading federal fuel excise taxes. Powell contests the admission of certain items of evidence and the application of the United States Sentencing Guidelines. We affirm the judgment of the district court.

I. FACTUAL BACKGROUND

From approximately July 1986 through 1991, Joseph Powell operated a wholesale distributorship of gasoline and diesel products named...

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