United States v. Sik Kin Wu

How courts have described this case

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

• finding sophistication under §2T1.1(b)(2) where defendant falsified business records, used false names, and provided misleading tax information
• finding sophistication under § 2T1.1(b)(2), the analog of § 2B1.1(b)(10)(C) in tax fraud cases, where defendant falsified business records, used false names, and provided misleading tax information
• finding sophistication un‐ der § 2T1.1(b)(2), the analog of § 2B1.1(b)(10)(C) in tax fraud cases, where defendant falsified business records, used false names, and provided misleading tax information
• finding sophistication un‐ der § 2T1.1(b)(2), the analog of § 2B1.1(b)(10)(C) in tax fraud cases, where defendant falsified business records, used false names, and provided misleading tax information
• listing falsification of business records, providing fraudulent documents to others, and providing incomplete and misleading information to accountants as some of the defendant’s activities justifying a sophisticated concealment enhancement
• looking at scheme as a whole

Source: CourtListener parenthetical corpus (CC0).