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U.S. v. TOOHEY

Docket No. 05-4688-CR.

448 F.3d 542 (2006)

UNITED STATES of America, Appellee, v. Timothy J. TOOHEY, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: May 17, 2006.

Attorney(s) appearing for the Case

Margaret A. Murphy (Cheryl Meyers Buth, Rosenthal, Siegel, Muenkel & Meyer, LLP, on the brief), Buffalo, NY, for Defendant-Appellant.

William J. Gillmeister, Assistant United States Attorney (Kathleen M. Mehltretter, Acting United States Attorney, on the brief), United States Attorney's Office for the Western District of New York, Buffalo, NY, for Appellee.

Before: WINTER, CABRANES, and RAGGI, Circuit Judges.

JOSÉ A. CABRANES, Circuit Judge.

We consider here the third appeal of a sentence imposed in the captioned case. On February 11, 2003, defendant-appellant Timothy J. Toohey pleaded guilty to one count of making a willful false statement as to income on a 1994 federal tax return in violation of 26 U.S.C. § 7206(1). The United States District Court for the Western District of New York (John T. Elfvin, Judge) initially sentenced Toohey principally to...

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