United States v. Ephraim Lewis

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying sophisticated-means enhancement in part because defendant wrote checks to nonexistent, fictitious entities for deposit into accounts opened in the entities’ names
• reversing finding that tax evasion scheme was not sophisticated, even though it did not employ shell corporations, defendant did not conceal his identity, and a “reasonably competent IRS auditor” would have uncovered it
• “While their absence might mean that the case cannot be disposed of by reference to one of the examples specifically enumerated in the commentary, the examples are by their own terms simply illustrative, not exclusive.”
• “Interpretation of the Guidelines is similar to statutory construction.”

Source: CourtListener parenthetical corpus (CC0).