Legal Opinion
United States v. Olbres
Court of Appeals for the First Circuit
Decided November 1, 1996No. 96-1021, 96-1022PublishedCited by 29 opinions
1Opinion of the Court
LYNCH, Circuit Judge.. This tax evasion case raises two sentencing issues, one of import to tax cases and one of larger import. We hold that a sentence in a tax evasion case must be predicated on findings as to amounts that the government has proven were willfully evaded and that it is unlikely the requisite findings were made here. We also hold that there is no categorical imperative prohibiting the very consideration of whether a case is so unusual as to warrant a downward departure based on the loss of jobs to innocent employees occasioned by the imprisonment of the defendant owner of a…
2Cases cited22 opinions
- Koon v. United StatesSupreme Court of the United States · 1996
- United States v. GaudinSupreme Court of the United States · 1995
- United States v. Mirna Rivera, United States v. Robert AdamoCourt of Appeals for the First Circuit · 1993
- United States v. Michael Barnett, United States of America v. Barry Jordan, (Two Cases)Court of Appeals for the First Circuit · 1993
- United States v. William P. Reilly, United States of America v. John Patrick DowdCourt of Appeals for the Third Circuit · 1994
17 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. RoseCourt of Appeals for the First Circuit · 1997
- United States v. RuizCourt of Appeals for the First Circuit · 1997
- United States v. Reginald ColemanCourt of Appeals for the Sixth Circuit · 1999
- United States v. Russell McLaughlin Jr., in No. 96-1982. United States of America v. Mark McLaughlin in No. 96-2000Court of Appeals for the Third Circuit · 1997
- United States v. DethlefsCourt of Appeals for the First Circuit · 1997
24 more not listed; retrieve them via the Exa API.