Legal Opinion
United States v. Stewart J. Leonard, Sr. And Frank H. Guthman
Court of Appeals for the Second Circuit
Decided September 15, 1994No. 1345, 1346, Dockets 93-1739, 93-1740PublishedCited by 28 opinions
1Opinion of the Court
WALKER, Circuit Judge:
Defendants Stewart J. Leonard, Sr. and Frank H. Guthman appeal from the sentences imposed by the United States District Court for the District of Connecticut (Peter C. Dorsey, Judge), following their guilty pleas to a one count information charging them with conspiring to defraud the United States by impairing, impeding, obstructing, and defeating the lawful functions of the Internal Revenue Service, in violation of 18 U.S.C. § 371.
On appeal, Leonard challenges the district court’s upward departure when imposing his fine; Guthman challenges the district court’s decision…
2Cases cited19 opinions
- Burns v. United StatesSupreme Court of the United States · 1991
- United States v. Joseph Pitre Edwyn Pitre Angel M. Otero Richard PitreCourt of Appeals for the Second Circuit · 1992
- United States v. Leonard R. FullerCourt of Appeals for the First Circuit · 1990
- United States v. Santiago Mares-MolinaCourt of Appeals for the Ninth Circuit · 1990
- United States v. William T. BarnesCourt of Appeals for the Ninth Circuit · 1993
14 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. George A. PelenskyCourt of Appeals for the Second Circuit · 1997
- United States v. Kevin Brinkworth, Elizabeth Brinkworth, Richard Brinkworth, Dennis Brinkworth, Kathryn Kinsman, Jeffrey Davis and John EdwardsCourt of Appeals for the Second Circuit · 1995
- United States v. Michael S. Patasnik and James CecereCourt of Appeals for the Second Circuit · 1996
- United States v. James v. Monaco, Mary E. Monaco, AKA Mary Young, David J. Monaco, Linda Demaio, and Michael Demaio, AKA MickeyCourt of Appeals for the Second Circuit · 1999
- United States v. Gerald Harvey Greenfield, Also Known as David F. Mills, Also Known as John Hill, Also Known as Tom Branch and Charles Raymond LyonsCourt of Appeals for the Second Circuit · 1995
23 more not listed; retrieve them via the Exa API.