United States v. Zukerman

Defendant-Appellant Morris Zukerman appeals from a judgment of conviction entered on March 21, 2017, in the United *426States District Court for the Southern District of New York (Torres, J. ). After pleading guilty to tax evasion and to corruptly endeavoring to obstruct and impede the due administration of the internal revenue laws, Zukerman was sentenced to pay restitution of $37 million, serve a 70-month term of imprisonment, and pay a $10 million fine. On appeal, this case calls on us to determine whether the fine imposed was procedurally and substantively unreasonable. It was not. In…