United States v. Philip Henderson Bellew

Defendant-appellant Philip Henderson Bel-lew appeals the sentence imposed by the district court following his plea of guilty to two counts of bankruptcy fraud, in violation of 18 U.S.C. § 152. In calculating the applicable sentencing guidelines range, the district court increased Bellew’s offense level pursuant to U.S.S.G. § 2Fl.l(b)(3)(B), which requires a two level increase when the offense involved a violation of a judicial order, injunction, decree or process. The district court concluded that the increase was appropriate because Bellew had knowingly concealed assets during his bankruptcy…