United States v. Michael G. Sprague, Sr., United States of America v. Marsha Elaine Ervin

21 F.3d 1118 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Michael G. SPRAGUE, Sr., Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Marsha Elaine ERVIN, Defendant-Appellant. Nos. 92-50490, 92-50576. United States Court of Appeals, Ninth Circuit. Submitted March 7, 1994. * Decided April 1, 1994. 1 Before: WIGGINS, T.G. NELSON, Circuit Judges, and REED, ** District Judge. 2 MEMORANDUM *** 3 Michael Sprague (Sprague) appeals his sentence following a guilty plea to one count of conspiracy to defraud the United States and three counts of defrauding the United States by falsely claiming tax refunds to which he was not entitled. Marsha Ervin (Ervin) appeals her sentence following a guilty plea for the same conspiracy. We affirm Sprague's sentence and dismiss Ervin's appeal. I. SPRAGUE A. More Than Minimal Planning 4 We conclude that the district court did not err in increasing Sprague's offense level for…