United States v. Kevin Patrick Lowe

76 F.3d 389 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Kevin Patrick LOWE, Defendant-Appellant. No. 95-10111. United States Court of Appeals, Ninth Circuit. Submitted Jan. 10, 1996. * Decided Jan. 18, 1996. 1 Before: LAY, ** CHOY, and PREGERSON Circuit Judges. 2 MEMORANDUM *** 3 Defendant-Appellant Kevin Patrick Lowe ("Lowe") appeals his convictions for conspiring to pass and passing a treasury check with a forged endorsement ( 18 U.S.C. §§ 371 , 510), subscribing to false personal income tax returns ( 26 U.S.C. § 7206 (1)), and aiding in the preparation of false tax returns for other taxpayers ( 26 U.S.C. § 7206 (2)). Lowe also appeals the calculation of his sentence under the Sentencing Guidelines and the court's imposition of restitution. We have jurisdiction under 28 U.S.C. § 1291 . We affirm. 4 Lowe was convicted, after a three day jury trial, on all counts of a sixteen-count indictment.…