United States v. Frank O. Becker

How courts have described this case

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

• depositing receipts in son’s bank account and in a “warehouse bank” with accounts designated only by number justified enhancement
• affirming a § 2T1.1(b)(2) enhancement for the defendant's conduct in eliminating all bank accounts in his name and depositing his earnings in his son's account
• affirming sophisticated-means enhancement where defendant hid assets under account identified by arbitrary number, eliminated all bank accounts in his name, and deposited earnings in son&s account
• finding this issue of law to be “well settled in this Circuit”
• two-level enhancement for closing personal bank accounts and depositing funds in son's account
• using a single warehouse bank account to hide assets

Source: CourtListener parenthetical corpus (CC0).