Legal Opinion
United States v. Roselli
Court of Appeals for the First Circuit
Decided May 5, 2004No. 03-1550PublishedCited by 26 opinions
1Opinion of the Court
LIPEZ, Circuit Judge.
Defendant Antonio Roselli pleaded guilty to tax fraud. At sentencing, the district court declined to determine the exact amount of the tax loss, and the offense level that would result from such a determination, ruling that such a finding would not affect the sentence. The court then departed downward from the Sentencing Guidelines based on Roselli’s extraordinary family circumstances. The Government now appeals both the failure to specify an amount of tax loss and the decision to depart. Although we agree that the failure to specify an amount of tax loss and the related…
2Cases cited24 opinions
- Koon v. United StatesSupreme Court of the United States · 1996
- Williams v. United StatesSupreme Court of the United States · 1992
- United States v. Mirna Rivera, United States v. Robert AdamoCourt of Appeals for the First Circuit · 1993
- United States v. Ruben Ortiz, A/K/A Ruben Ortiz De Jesus, United States of America v. Felix Nunez, A/K/A Felix Nunez MolinaCourt of Appeals for the First Circuit · 1992
- United States v. Eddie Wayne RobersonCourt of Appeals for the Fifth Circuit · 1989
19 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Vega-MolinaCourt of Appeals for the First Circuit · 2005
- United States v. WalkerCourt of Appeals for the First Circuit · 2011
- United States v. Fadya HuseinCourt of Appeals for the Sixth Circuit · 2007
- United States v. Dorothy MenyweatherCourt of Appeals for the Ninth Circuit · 2006
- United States v. Dorothy MenyweatherCourt of Appeals for the Ninth Circuit · 2005
21 more not listed; retrieve them via the Exa API.