U.S. v. ROSELLI

No. 03-1550.

366 F.3d 58 (2004)

UNITED STATES of America, Appellant, v. Antonio ROSELLI, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided May 5, 2004.


Attorney(s) appearing for the Case

S. Robert Lyons, Attorney, Tax Division, U.S. Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Robert E. Lindsay, and Alan Hechtkopf, Attorneys, Tax Division, U.S. Department of Justice, were on brief, for appellant.

Richard M. Egbert, with whom Patricia M. DeJuneas was on brief, for appellee.

Before LIPEZ, Circuit Judge, CAMPBELL and STAHL, Senior Circuit Judges.


LIPEZ, Circuit Judge.

Defendant Antonio Roselli pleaded guilty to tax fraud. At sentencing, the district court declined to determine the exact amount of the tax loss, and the offense level that would result from such a determination, ruling that such a finding would not affect the sentence. The court then departed downward from the Sentencing Guidelines based on Roselli's extraordinary family circumstances. The Government now appeals both the failure to specify an...

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