United States v. James Fife and Karen Krahn

How courts have described this case

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

• concluding that the use of four corporations without physical offices or accounting journals to shield income justified the enhancement
• holding that the defendants’ use of detailed planning and more con- cealment than typical made the tax fraud sophisticated
• citing, among other cases, United States v. Kontny, 238 F.3d 815, 821 (7th Cir. 2001)
• noting that defendant’s argument “confuses ‘sophisticated’ for ‘intelligent’ ”
• “[The defendant] incorrectly argues that because his crime is tax evasion, and the United States government is the direct victim of his crime, the abuse of position of trust enhancement is only proper if it was the United States that placed him in a position of trust.”

Source: CourtListener parenthetical corpus (CC0).