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U.S. v. ANGLIN

No. 99-10386.

215 F.3d 1064 (2000)

UNITED STATES of America, Plaintiff-Appellee, v. Grace A. ANGLIN, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed June 7, 2000.

Attorney(s) appearing for the Case

Stephen P. Pingree, Honolulu, Hawaii, for defendant-appellant.

Leslie F. Osborne, Assistant United States Attorney, Honolulu, Hawaii, for plaintiff-appellee.

Before: SNEED, SCHROEDER, and TASHIMA, Circuit Judges.

SNEED, Circuit Judge.

Grace A. Anglin pleaded guilty to a single count of conspiracy to impede the United States in the ascertainment and collection of taxes. 18 U.S.C. § 371; 26 U.S.C. § 7202. She now claims in this appeal that the district judge misapplied the United States Sentencing Guidelines ("U.S.S.G."). In particular, she disputes a vulnerable victim enhancement, see U.S.S.G. § 3A1.1, and the district court's refusal to depart downward...

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