United States v. Harvey Zitron

How courts have described this case

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

• holding, under similar circumstances, that the district court did not err in attributing the total loss amount to defendant
• noting that such an instruction may cure any prejudice from trying counts together
• upholding tax losses under U.S.S.G. § 2T1.1(c)(1) from total fraud loss amount when defendant had reported negative gross income
• finding no Fifth Amendment violation and noting that the witness did not directly refer to the defendant’s failure to testify
• upholding 55 USCA11 Case: 18-10980 Date Filed: 12/23/2020 Page: 56 of 61 leadership-role enhancement where participants knowingly assisted in defendant’s criminal tax scheme even though they did not actually help defendant file the false tax returns
• “The government established the ‘without lawful authority’ element in two ways—with testimony from Jordan that Zitron did not have permission to use his identity, and with evidence that Zitron used Jordan’s means of identification for an unlawful purpose.”

Source: CourtListener parenthetical corpus (CC0).