Seventh Circuit Holds That Untaken Deductions Cannot Be Used To Offset Tax Loss
Joint representation in criminal case foiled when, in a case where the same firm represented both defendants, the attorney for one defendant demonstrated his conflicted position by first insisting on a speedy trial for his client and then failing to oppose a continuance motion by the other defendant, represented by his partner.
The Ninth Circuit vacated a sentence constituting a significant downward variance for a convicted terrorist on substantive reasonableness grounds, because the district court did not adequately take into account the seriousness of the defendant’s offense and the need to protect the public from future crimes, and failed to give sufficient weight to the government’s assessment of the defendant’s level of cooperation.
The Second Circuit recently halted a practice by which prosecutors had refused to move to further reduce a sentence where the defendant, who had otherwise qualified for that reduction through a timely acceptance of responsiblity for the offense, had the temerity to raise an issue at sentencing and thereby cause the government to prepare for a sentencing hearing.
In the recent case of United States v. Tomko, the en banc Third Circuit upheld a probationary, below-Guidelines sentence for a run of the mill tax evader. 562 F.3d 558, 2009 U.S. App. LEXIS 8227 (3rd Cir., Apr. 17, 2009). Tomko, a plumbing contractor, had faced an advisory Guidelines range of 12-18 months, but instead… Continue Reading
Prior to Booker, the prosecution held the exclusive ability to trigger a downward departure for cooperation, that is to say, if the government could not be persuaded to file a 5K1.1 motion, then, absent a showing of a bad faith refusal to do so, the defendant had no hope of a departure. As Booker has… Continue Reading
In United States v. Cavera, 550 F.3d 180 (2d Cir. 2008), the Second Circuit (en banc) considered the interesting issue of when, under federal criminal sentencing in the aftermath of United States v. Booker, 543 U.S. 220 (2005)¸ a sentencing court may properly consider community conditions in varying from the advisory Sentencing Guidelines range. In… Continue Reading
Federal judges sentencing white collar defendants are increasingly disregarding the guideline calculated/recommended sentences and focusing more on the defendants and their actions. In a recent decision issued by Judge Droney of the United States District Court for the District of Connecticut, the Court sentenced one of the defendants to two years in prison, rather than… Continue Reading