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U.S. v. MIKAELIAN

Nos. 97-50174, 97-50184, 97-50260 and 97-50295.

168 F.3d 380 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. Hovsep MIKAELIAN, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 17, 1999.

Attorney(s) appearing for the Case

David A. Katz, Los Angeles, California, for the defendant-appellant.

Stephen G. Larson, Assistant United States Attorney, Los Angeles, California, for the plaintiff-appellee.

Before: BETTY B. FLETCHER, ROBERT BOOCHEVER, and DAVID R. THOMPSON, Circuit Judges.

BOOCHEVER, Circuit Judge:

Hovsep Mikaelian appeals from the sentence imposed by the district court following his guilty plea in a conspiracy to purchase and sell fuel oil without paying federal excise tax, among other offenses. Mikaelian pleaded guilty to mail, wire, and tax fraud, failure to register for federal excise tax, conspiracy to possess narcotics with intent to distribute, and telecommunications fraud. He challenges the district court's consideration of...

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