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U.S. v. MAKEN

No. 05-4572.

510 F.3d 654 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. Walter M. MAKEN, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: December 26, 2007.

Attorney(s) appearing for the Case

ARGUED: Gary W. Crim, Dayton, Ohio, for Appellant. Elissa R. Hart, Department of Justice, Tax Division, Washington, D.C., for Appellee. ON BRIEF: Gary W. Crim, Dayton, Ohio, for Appellant. Elissa R. Hart, Alan Hechtkopf, Department of Justice, Tax Division, Washington, D.C., for Appellee.

Before: SILER, GIBBONS, and McKEAGUE, Circuit Judges.

OPINION

JULIA SMITH GIBBONS, Circuit Judge.

Defendant-appellant Walter M. Maken appeals his sentence for income tax evasion and willfully failing to file a federal income tax return. Maken contends that the district court erred in considering state tax losses in its calculation of his sentence and that the sentence imposed by the district court violated the Sixth Amendment. For the following reasons, we affirm the judgment of the district court.

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