U.S. v. LEON

No. 02-10077.

341 F.3d 928 (2003)

UNITED STATES of America, Plaintiff-Appellant, v. Waldo Eugene LEON, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 27, 2003.


Attorney(s) appearing for the Case

S. Robert Lyons, AUSA, Washington, D.C., for the appellant.

Anne R. Traum, AFPD, Las Vegas, Nevada, for the appellee.

Before Melvin BRUNETTI, T. Wallace TASHIMA, Circuit Judges, and David A. EZRA, District Judge.


Argued and Submitted December 6, 2002 — San Francisco, California.

OPINION

BRUNETTI, Circuit Judge:

Appellee Waldo Eugene Leon ("Leon") was convicted of preparing false income tax returns. At sentencing, the district court departed downward six levels based on Leon's family ties and responsibilities. Specifically, the district court relied on Leon's indispensable role in caring for his wife ("Mrs. Leon"), who recently had had her kidney removed...

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