United States v. Ronald Francis Croteau
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
HULL, Circuit Judge:
Following a jury trial, Ronald Croteau appeals his conviction and 56-month sentence for ten counts of making false, fictitious, or fraudulent claims on his tax returns, in violation of 18 U.S.C. § 287 and 2, and one count of corruptly interfering with the administration of internal revenue laws, in violation of 26 U.S.C. § 7212(a). Croteau appeals both (1) the sufficiency of the evidence supporting the jury’s verdict, and (2) the procedural and substantive reasonableness of his sentence. After reviewing the parties’ briefs and the record, and with the benefit of oral…
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