U.S. v. MARTINEZ-RIOS

Dockets 97-1021, 97-1039, 97-1085.

143 F.3d 662 (1998)

UNITED STATES of America, Appellee, v. Angel L. MARTINEZ-RIOS, Sr., Abraham Garcia, and Richard Danziger, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided May 4, 1998.


Attorney(s) appearing for the Case

Myron Kirschbaum, New York City (Paul J. Curran, Jane W. Parver, Michael A. Rogoff, Kaye, Scholer, Fierman, Hays & Handler, on the brief), for appellant Martinez-Rios, Sr.

Joshua L. Dratel, New York City, for appellant Garcia.

Stuart E. Abrams, New York City (David S. Hammer, Frankel & Abrams, New York City, on the brief), for appellant Danziger.

Frank P. Cihlar, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., Robert E. Lindsay, Alan Hechtkopf, Dep't of Justice, Washington, DC; Zachary W. Carter, U.S. Atty., Brooklyn, NY, on the brief), for appellee.

Before: WINTER, Chief Judge, NEWMAN and WALLACE, Circuit Judges.


JON O. NEWMAN, Circuit Judge:

This appeal principally concerns the proper computation, for sentencing purposes, of the tax loss for which each of the participants in a sophisticated criminal tax evasion conspiracy may be held accountable. This appeal also presents the often encountered but seldom discussed issue of how a reviewing court should proceed when it determines that a provision in a plea agreement waiving a defendant's right of appeal is unenforceable. Angel...

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