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U.S. v. COUGHLIN

No. 06-3294.

500 F.3d 813 (2007)

UNITED STATES of America, Appellant, v. Thomas M. COUGHLIN, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: August 28, 2007.

Attorney(s) appearing for the Case

Robert C. Balfe, AUSA, argued, Christopher D. Plumlee, AUSA, on the brief, Fort Smith, AR, for appellant.

Blair G. Brown, argued, Washington, DC, William W. Taylor, III and Caroline Judge Mehta, Washington, DC, and W.H. Taylor, Fayetteville, AR, on the brief, for appellee.

Before LOKEN, Chief Judge, BYE and RILEY, Circuit Judges.

RILEY, Circuit Judge.

Thomas Coughlin (Coughlin), a successful and prominent corporate executive, pled guilty to six felony counts: five counts of aiding and abetting wire fraud, in violation of 18 U.S.C. §§ 1343 and 2; and one count of filing false tax returns, in violation of 26 U.S.C. § 7206(1). After properly calculating an advisory United States Sentencing Guidelines range of 27 to 33 months' imprisonment, the district court departed and varied...

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