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Legal Opinion

United States v. Scott Kimrey Goldsmith

Court of Appeals for the Eighth Circuit

Decided May 18, 2007No. 06-2965PublishedCited by 7 opinions

1Opinion of the Court

SHEPHERD, Circuit Judge.

Scott Kimrey Goldsmith pled nolo con-tendere to twelve charges of failing to pay over withheld taxes and four charges of failing to file individual income tax returns. See 26 U.S.C.'§§ 7202, 7203. The district court 1 sentenced Goldsmith to thirty-three months imprisonment. In two issues on appeal, Goldsmith contends that the district court (1) refused to depart downward on the basis of Goldsmith’s diminished ca pacity based upon an erroneous belief that it lacked the authority to depart, and (2) imposed an unreasonable sentence. We affirm the sentence.

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2Cases cited6 opinions

  1. United States v. Darrin Todd HaackCourt of Appeals for the Eighth Circuit · 2005
  2. United States v. Richard LincolnCourt of Appeals for the Eighth Circuit · 2005
  3. United States v. Derek D. DabneyCourt of Appeals for the Eighth Circuit · 2004
  4. United States v. Jose PizanoCourt of Appeals for the Eighth Circuit · 2005
  5. United States v. Jonathan Wayne LarrabeeCourt of Appeals for the Eighth Circuit · 2006

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3Cited by7 opinions

  1. United States v. FarringtonCourt of Appeals for the Eighth Circuit · 2007
  2. United States v. UtlautCourt of Appeals for the Eighth Circuit · 2007
  3. United States v. BolewareCourt of Appeals for the Eighth Circuit · 2007
  4. Goldsmith v. Comm'rUnited States Tax Court · 2017
  5. United States v. Byron FarringtonCourt of Appeals for the Eighth Circuit · 2007

2 more not listed; retrieve them via the Exa API.

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