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U.S. v. BORNFIELD

No. 97-2169.

145 F.3d 1123 (1998)

UNITED STATES of America, Plaintiff-Appellee, v. Mikel BORNFIELD, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

May 13, 1998.

Attorney(s) appearing for the Case

Billy R. Blackburn, Albuquerque, NM, for Defendant-Appellant.

Stefan D. Cassella and Lena D. Watkins, United States Department of Justice, Washington, DC (John C. Keeney and Theresa M.B. Van Vliet, United States Department of Justice, Washington, DC, with them on the brief), for Plaintiff-Appellee.

Before BALDOCK, BARRETT, and LOGAN, Circuit Judges.

BARRETT, Senior Circuit Judge.

Mikel Bornfield (Bornfield) appeals from his conviction and sentence following a jury trial wherein he was found guilty of engaging in a monetary transaction in criminally derived property, in violation of 18 U.S.C. §§ 2 and 1957(a).

Background

Bornfield is a certified public accountant in Albuquerque, New Mexico. In the late 1980s, he prepared tax returns for Sidney and Laurenda Terrell (the Terrells...

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