United States v. Man Wai Cheng, Kin Wo Cheng

LUMBARD, Circuit Judge:

Kin Wo Cheng appeals from a judgment of conviction entered on December 27, 1995 in the District Court for the Southern District of New York (Keenan, /.). Cheng pleaded guilty to conspiring to unlawfully receive and redeem food stamps, in violation of 18 U.S.C. § 371, and to income tax evasion, in violation of 26 U.S.C. § 7201 and 18 U.S.C. § 2. The district court found that Cheng’s unlawful use of food stamps had caused a loss to the government of $3.5 million, which yielded a prison term of 18 months under the Sentencing Guidelines. The court also ordered Cheng to pay…