U.S. v. KHANU

No. 10-3039.

662 F.3d 1226 (2011)

UNITED STATES of America, Appellee, v. Abdul Karim KHANU, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided October 7, 2011.

Amended December 9, 2011.


Attorney(s) appearing for the Case

John W. Nields Jr. , argued the cause for appellant. With him on the briefs were William R. Martin and Kerry Brainard Verdi .

Katherine M. Kelly , Assistant U.S. Attorney, argued the cause for appellee. With her on the brief were Ronald C. Machen Jr. , U.S. Attorney, and Elizabeth Trosman and Suzanne G. Curt , Assistant U.S. Attorneys. Roy W. McLeese III , Assistant U.S. Attorney, entered an appearance.

Opinion concurring in part and dissenting in part filed by Chief Judge SENTELLE.


PER CURIAM:

Appellant Abdul Karim Khanu appeals his conviction and sentence on two counts of attempted tax evasion. He argues the Government failed to prove the element of tax loss because it relied upon a flawed calculation under the "cash method of proof and attributed to Khanu $1.9 million of alleged gain when those funds, as a matter of law, belonged to his two corporations. Khanu challenges his sentence to the extent it rests upon the allegedly incorrect calculation...

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