United States v. Polishan

OPINION OF THE COURT

FUENTES, Circuit Judge:

Appellant Paul Polishan was the Senior Vice-President of Finance, Chief Financial Officer, and Chief Accounting Officer of Leslie Fay Companies, a publicly traded corporation. In 2002, Polishan was convicted in a non-jury trial on eighteen counts relating to a substantial accounting fraud at Leslie Fay, and was sentenced to 108 months imprisonment. Polishan appealed the judgment but not the sentence, and on July 14, 2003 we affirmed his conviction. United States v. Polishan, 336 F.3d 234 (3d Cir.2003).

Polishan now brings this habeas petition alleging…