U.S. v. WESTBROOKS

No. 16-20409.

858 F.3d 317 (2017)

UNITED STATES of America, Plaintiff-Appellee v. Tamny Denise WESTBROOKS, also known as Tammy Westbrooks, also known as Tammy Westbrook, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

FILED May 24, 2017.


Attorney(s) appearing for the Case

Samuel Robert Lyons , U.S. Department of Justice, Tax Division, Appellate Section, Gregory Victor Davis , Attorney, U.S. Department of Justice, Tax Division, Gregory S. Knapp , U.S. Department of Justice, Criminal Appeals & Tax Enforcement Policy Section, Washington, DC, Carmen Castillo Mitchell , Assistant U.S. Attorney, U.S. Attorney's Office, Southern District of Texas, Houston, TX, for Plaintiff-Appellee.

Michael Martin Essmyer, Sr., Esq. , Essmyer & Daniel, P.C., Houston, TX, for Defendant-Appellant.

Before STEWART, Chief Judge, and HIGGINBOTHAM and COSTA, Circuit Judges.


Taxes were Tamny Denise Westbrooks's profession. She operated two businesses that helped people prepare their taxes. But it was misrepresenting profits from one of her own tax preparation business that got her into trouble. An indictment alleged that her returns falsely stated...

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