United States v. John Heard, Jr.

How courts have described this case

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

• holding that evidence of bankruptcy fraud was extrinsic to employment tax fraud because no evidence linked the two
• holding defendant’s requesting below-Guidelines sentence did not preserve objection to sentence’s reasonableness
• declining to reweigh the § 3553(a) sentencing factors on substantive-reasonableness review
• admitting evidence under Rule 404(b), reasoning that “it is more likely that Lambert intended to further the objective of defrauding the United States out of employment taxes when he was, at the same time, defrauding the United States out of income tax through &■ fraudulent bankruptcy”
• “An adverse inference is not appropriate when the witness is equally available to both parties.”
• an employee with Federal Protective Services performed an official act when he provided the General Services Administration with a favorable reference for a particular contractor

Source: CourtListener parenthetical corpus (CC0).