US v. McElroy, No. 08-2088

Defendants' sentence and conviction for conspiring to defraud the US of employment and income taxes and to commit insurance fraud by use of the mails and for procuring false tax returns is affirmed where: 1) a denial of motion to suppress evidence found at a certain address was correct as the evidence was sufficient to support a finding of probable cause; 2) prosecutor's remarks regarding a trial exhibit did not constitute reversible error; 3) district court did not commit reversible error by admitting into evidence summary testimony and charts; 4) district court did not commit reversible error by allowing the prosecutors to elicit out-of-court testimony identifying one of the defendants; and 5) district court did not err in including unpaid state taxes in the total tax loss amount used to calculate the base offense level for sentencing the defendants. 

Read US v. McElroy, No. 08-2088

Appellate Information

Appeal from the United States District Court for the District of Massachusetts

Decided November 20, 2009

Judges

Before:  Torruella, Ripple, and Boudin, Circuit Judges

Opinion by Ripple, Circuit Judge

Counsel

For Appellant: James L. Sultan, Charles W. Rankin, Kerry A. Haberlin, and Rankin & Sultan

For Appellee: John-Alex Romano, Attorney, Criminal Division, U.S. Department of Justice, Michael K. Loucks, Acting United States Attorney, and Jonathan F. Mitchell, Assistant United States Attorney