U.S. v. THORSON

No. 07-4787.

633 F.3d 312 (2011)

UNITED STATES of America, Plaintiff-Appellee, v. A. Thomas THORSON, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: January 28, 2011.


Attorney(s) appearing for the Case

ARGUED: Price Owen Gielen , Neuberger, Quinn, Gielen, Rubin & Gibber, PA, Baltimore, Maryland, for Appellant. Michael Richard Pauze , Office of the United States Attorney, Greenbelt, Maryland, for Appellee. ON BRIEF: Brian M. Boyle , Neuberger, Quinn, Gielen, Rubin & Gibber, PA, Baltimore, Maryland, for Appellant. Rod J. Rosenstein , United States Attorney, Baltimore, Maryland, Diana H. Beinart , Trial Attorney, Office of the United States Attorney, Greenbelt, Maryland, for Appellee.

Affirmed by published opinion. Judge NIEMEYER wrote the majority opinion, in which Judge MOTZ joined. Judge GREGORY wrote a dissenting opinion.


OPINION

NIEMEYER, Circuit Judge:

After a jury convicted Thomas Thorson on one count of conspiring to defraud the United States of tax revenue, in violation of 18 U.S.C. § 371, and on three counts of aiding and assisting in the preparation and presentation of false income tax returns, in violation of 26 U.S.C. § 7206(2), the district court sentenced him to 108 months' imprisonment. Challenging his sentence on appeal, Thorson contends that the district...

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