United States v. Harriet Jinwright

How courts have described this case

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

• upholding enhancement where “the PSR provided notice that” the 12 See United States v. Am. Waste Fibers Co., 809 F.2d 1044, 1047 (4th Cir. 1987) (per curiam
• affirming application of enhancement where the fraudulent scheme spanned many years and multiple organizations
• applying sophisticated means enhancement in USSG § 2Tl.l(b)(2) in context of tax fraud
• finding defendants avoided learning of tax liability when “auditors . . . advised the defendants that they were underreporting their income, but defendants never raised these concerns with their personal CPA, who could easily have explained the law”
• “The [sophisticated means] enhancement requires some means of execution that separates the offense before us from the ordinary or generic.”
• “We review for abuse of discretion both the district court’s decision to offer an instruction and the content of that instruction.”

Source: CourtListener parenthetical corpus (CC0).