U.S. v. PHELPS

No. 05-51279.

478 F.3d 680 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. Charles PHELPS, Jr., also known as Mr. D, also known as Dave Smith, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

February 12, 2007.


Attorney(s) appearing for the Case

Joseph H. Gay, Jr., Asst. U.S. Atty., Angela S. Raba, San Antonio, TX, for U.S.

Nancy Blair Barohn, Kansas City, MO, for Phelps.

Before REAVLEY, JOLLY and BENAVIDES, Circuit Judges.


PER CURIAM:

Appellant's principal argument is that the district court erred in calculating the amount of tax loss, which determined the base offense level under the Sentencing Guidelines. We affirm.

I. BACKGROUND

Charles Phelps, Jr. (Appellant) managed various adult entertainment businesses for his codefendant, John Kenneth Coil. Over a period of several years, Appellant caused corporate monies to be falsely...

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