Legal Opinion
United States v. Howle
Court of Appeals for the Eleventh Circuit
Decided February 5, 1999No. 97-8165PublishedCited by 72 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
This appeal presents an interesting issue regarding the Sentencing Guidelines — one that we do not reach because the defendant waived the right to appeal his sentence. This appeal is therefore dismissed.
I
James Howie, the defendant, was the president and majority shareholder of Utility Trailer Center, Inc., a Georgia corporation selling new and used semitrailers. Sales of new semitrailers are, under federal law, subject to a twelve percent excise tax. See 26 U.S.C. § 4051(a)(1) (1994). This tax is collected by retailers, who transfer the revenues collected to the…
2Cases cited9 opinions
- United States v. James BushertCourt of Appeals for the Eleventh Circuit · 1993
- United States v. BaileyCourt of Appeals for the Eleventh Circuit · 1997
- United States v. Ronald G. RitsemaCourt of Appeals for the Seventh Circuit · 1996
- United States v. Ralph James Buchanan, A.K.A. Vince Demarco, A.K.A. Daniel GillCourt of Appeals for the Eleventh Circuit · 1997
- United States v. Engin Kamil Yesil and Yalie Golan, United States of America v. Glenn Gert Deppe, A/K/A "Vern" LnuCourt of Appeals for the Eleventh Circuit · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- United States v. TeeterCourt of Appeals for the First Circuit · 2001
- United States v. Gul Khan KhattakCourt of Appeals for the Third Circuit · 2001
- United States v. Mauricio Grinard-HenryCourt of Appeals for the Eleventh Circuit · 2005
- United States v. Bennie Bascomb, Jr.Court of Appeals for the Eleventh Circuit · 2006
- United States v. JohnsonCourt of Appeals for the Eleventh Circuit · 2008
67 more not listed; retrieve them via the Exa API.