Legal Opinion
United States v. McLain
Court of Appeals for the Eighth Circuit
Decided July 21, 2011No. 09-3292PublishedCited by 13 opinions
1Opinion of the Court
SHEPHERD, Circuit Judge.
Francis Leroy McLain was convicted of failing to account for and pay employment taxes, see 26 U.S.C. § 7202, and sentenced to 48 months imprisonment and fined $75,000. McLain appeals his conviction, the calculation of loss to the government, and his fine. We affirm McLain’s conviction, but we vacate the district court’s calculation of loss to the government and remand for resentencing.
I
McLain managed Kirpal Nurses, LLC, a temporary staffing agency for nurses. From 2002 to 2005, Kirpal Nurses neither filed the Employer’s Quarterly Federal Tax Returns, Form 941, with the…
2Cases cited16 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. William H. ThayerCourt of Appeals for the Third Circuit · 1999
- United States v. GillCourt of Appeals for the Eighth Circuit · 2008
- United States v. Victor S. VoorhiesCourt of Appeals for the Ninth Circuit · 1981
- United States v. GaddyCourt of Appeals for the Eighth Circuit · 2008
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. James MorrisCourt of Appeals for the Eighth Circuit · 2013
- United States v. Francis McLainCourt of Appeals for the Eighth Circuit · 2013
- Bisges v. Gargula (In Re Clink)Court of Appeals for the Eighth Circuit · 2014
- United States v. Gregory VanDemarkCourt of Appeals for the Sixth Circuit · 2022
- McLain v. McLainDistrict Court, D. Montana · 2021
8 more not listed; retrieve them via the Exa API.