TYMKOVICH, Circuit Judge.
Defendant Todd Henshaw appeals from a judgment entered against him in favor of the Government for $20,000 and interest. The district court found that Henshaw, an attorney, had converted the $20,000 by knowingly collecting his fee from proceeds his client had derived from the sale of property encumbered by tax liens. Because the proceeds were commingled with other funds when Henshaw received the $20,000, the resolution of this case turns on...
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