Anderson
United States v. Anderson
Opinion
Lead Opinion
MEMORANDUM **
In this consolidated appeal from a joint criminal trial, defendants Anderson, Richard Flowers, Dorothy Flowers, Weakley, and Kirkham all raise challenges to convictions for conspiracy to defraud the government under 18 U.S.C. § 371 . Richard Flowers also challenges his conviction for willful failure to file a tax return under 26 U.S.C. § 7203 , and Kirkham and Anderson challenge their convictions for tax evasion under 26 U.S.C. § 7201 . In addition, Richard Flowers and Dorothy Flowers challenge the district court’s calculation of tax loss for sentencing purposes.- The government has cross-appealed, claiming that the district court erred in calculating the sentences of Richard Flowers, Dorothy Flowers, Weakley, and Kirkham.
We have jurisdiction under 28 U.S.C. § 1291 , and we affirm the convictions of all defendants. Based on the government’s cross-appeals, we vacate and remand the sentences of Richard Flowers, Dorothy Flowers, and Weakley, but not Kirkham, to the district court for further consideration.
I.
The district court did not err in giving the supplemental jury instruction. As defendants concede, the supplemental instruction correctly stated the law in…