U.S. v. WEST COAST ALUMINUM HEAT TREATING CO.

No. 00-50402.

265 F.3d 986 (2001)

UNITED STATES of America, Plaintiff-Appellee, v. WEST COAST ALUMINUM HEAT TREATING CO.; June Fitch, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed September 13, 2001.


Attorney(s) appearing for the Case

Stanley I. Greenberg, Los Angeles, California, for the defendants-appellants.

Lawrence S. Middleton, Assistant United States Attorney; Los Angeles, California, for the plaintiff-appellee.

Before: KOZINSKI and THOMAS, Circuit Judges, and WHYTE, District Judge.


THOMAS, Circuit Judge:

West Coast Aluminum Heat Treating Company ("West Coast") appeals the sentence imposed by the district court following its conviction of six counts of making false statements in violation of 18 U.S.C. § 1001 and one count of conspiracy in violation of 18 U.S.C. § 371. We conclude that the district court did not err in utilizing a loss calculation based on the government's net profit analysis, and we affirm.

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