Fifth Circuit· 8/24/2018

United States v. Peter Hoffman

Citations

901 F.3d 523

How courts have described this case

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

holding that state issued tax credits are “property” within the meaning of federal wire and mail fraud statutes
holding that an email that was \a step in verifying\ costs submitted to the government furthered a fraud scheme
“So while the mailing or wire must promote the scheme in some manner, it need not contain a falsehood.”
“A tax credit is the public sector equivalent of a coupon; it reduces the amount that is otherwise owed.”
\We defer to both upward and downward variances so long as the district court provides an explanation tailored to the statutory sentencing factors that is not outside the bounds of reasonableness.\
“Tax credits are . . . the functional equivalent of government spending programs.”

Source: CourtListener parenthetical corpus (CC0).

Judges: King, Dennis, Costa

Read full opinion on CourtListener

Cited by

27 cases in this archive cite this case; the 20 most cited are listed.

Cites

79 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named United States v. Peter Hoffman

2 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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