United States v. Eugene J. Lipkin

61 F.3d 913 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Eugene J. LIPKIN, Defendant-Appellant No. 94-10438. United States Court of Appeals, Ninth Circuit. Submitted July 13, 1995. * Decided July 17, 1995. Appeal from the United States District Court for the Northern District of California, No. CR-93-20129-RMW; Ronald M. Whyte, District Judge, Presiding. N.D.Cal. VACATED AND REMANDED. Before: Hall, Wiggins, and Leavy, Circuit Judges. 1 MEMORANDUM ** 2 Appellant Eugene Lipkin pled guilty to two counts of failure to pay tax in violation of 26 U.S.C. Sec. 7203 . Each count carried a maximum term of imprisonment of 12 months. Lipkin was sentenced to a total of 17 months in prison: the maximum 12 months on Count I, four additional months on Count II, and one additional month for contempt of court. Lipkin also was given a 12-month term of supervised release. He now appeals his sentence. 3 Lipkin confines his challenge to the…