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U.S. v. CIANCI

No. 97-5619.

154 F.3d 106 (1998)

UNITED STATES of America v. Anthony CIANCI, Appellant

United States Court of Appeals, Third Circuit.

Decided August 21, 1998.

As Amended September 22, 1998.

Attorney(s) appearing for the Case

Kevin J. McKenna (Argued), Mark A. Berman, John J. Gibbons, Of Counsel Gibbons, Del Deo, Dolan, Griffinger & Vecchione, P.C., Newark, New Jersey, for Appellant.

Faith S. Hochberg, United States Attorney, Newark, New Jersey; George S. Leone (Argued), United States Attorney, Newark, New Jersey, for Appellee.

Before: SLOVITER and ROTH, Circuit Judges, and FULLAM, District Judge

OPINION OF THE COURT

SLOVITER, Circuit Judge.

Anthony L. Cianci, who pled guilty to two counts of tax evasion, challenges the district court's consideration of uncharged conduct involving the generation of the unreported income in applying a two-level sentencing enhancement for the use of sophisticated means to impede discovery and a two-level enhancement for abuse of a position of trust. Cianci also asserts ineffective assistance of counsel at the sentencing...

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