United States v. Anderson

The United States appeals the district court’s decision to sentence James and Mark Anderson under the guideline for structuring financial transactions to evade reporting requirements, Section 2S1.3, instead of the guideline for money laundering, Section 2S1.1. For the following reasons, we affirm the decision of the district court.

I

James Anderson and his son Mark owned and operated Central Trux & Parts, a truck salvage yard in Toledo, Ohio. Their business was relatively small before its demise and James and his sons performed the bulk of the physical labor there. Two other employees,…