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Legal Opinion

United States v. Phelps

Court of Appeals for the Fifth Circuit

Decided February 12, 2007No. 05-51279PublishedCited by 12 opinions

1Per curiam

Appellant’s principal argument is that the district court erred in calculating the amount of tax loss, which determined the base offense level under the Sentencing Guidelines. We affirm.

I. BACKGROUND

Charles Phelps, Jr. (Appellant) managed various adult entertainment businesses for his codefendant, John Kenneth Coil. Over a period of several years, Appellant caused corporate monies to be falsely reported as wages paid to his family members. Ultimately, Appellant pleaded guilty to one count of conspiracy to defraud the United States by impeding the IRS in its collection of revenue in violation…

2Cases cited9 opinions

  1. United States v. BookerSupreme Court of the United States · 2004
  2. United States v. MaresCourt of Appeals for the Fifth Circuit · 2005
  3. United States v. John M. ClementsCourt of Appeals for the Fifth Circuit · 1996
  4. United States v. JohnsonCourt of Appeals for the Fifth Circuit · 2006
  5. United States v. Angel L. Martinez-Rios, Sr., Abraham Garcia, and Richard DanzigerCourt of Appeals for the Second Circuit · 1998

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3Cited by12 opinions

  1. United States v. ClarkeCourt of Appeals for the Eleventh Circuit · 2009
  2. United States v. HoskinsCourt of Appeals for the Tenth Circuit · 2011
  3. United States v. YipCourt of Appeals for the Ninth Circuit · 2010
  4. United States v. BlevinsCourt of Appeals for the Eighth Circuit · 2008
  5. United States v. David MontgomeryCourt of Appeals for the Fifth Circuit · 2014

7 more not listed; retrieve them via the Exa API.

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