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U.S. v. HUNERLACH

No. 00-12340

258 F.3d 1282 (2001)

UNITED STATES of America, Plaintiff-Appellee, v. George Robert Hunerlach, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

DECIDED July 27, 2001

Attorney(s) appearing for the Case

Mary F. Dooley, Miami, FL, Arthur B. D'Almeida (Court-Appointed), Boca Raton, Fl, Kenneth J. Kukec, Kenneth J. Kukec, P.A., Miami, FL, for Defendant-Appellant.

Robert E. Lindsay, Karen M. Quesnel, Alan Hechtkopf, Dept. of Justice, Tax Div., Washington, DC, for Plaintiff-Appellee.

Before BARKETT and HULL, Circuit Judges, and LIMBAUGH, District Judge.

BARKETT, Circuit Judge:

George Hunerlach appeals the 57-month sentence and $250,000 fine imposed after his convictions for tax evasion, 26 U.S.C. § 7201, and for making false statements, 26 U.S.C. § 7206(1). He argues that his 57-month sentence should be reversed because the district court abused its discretion at resentencing when it departed upward from criminal-history category I to criminal-history category...

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