Punch and Jurists

U.S. v. Brennick, No. 96-1969 (1st Cir.) (134 F.3d 10) (January 20, 1998) (Judge Michael Boudin) by Court held that the defendant's alleged intent to eventually repay withheld taxes to the Government could take the case out of the heartland of tax evasion cases.

U.S. v. Brennick, No. 95-10197-NG (D.Mass.) (949 F.Supp. 32) (October 1, 1996) (Judge Nancy Gertner) by Without establishing any general rule for tax cases, the Court did affirm the concept that "multiple loss causation" is "a permissible, indeed, even . . . encouraged grounds for departure under the Guidelines." (Id., …

U.S. v. Rostoff, No. 93-1376 (1st Cir.) (53 F.3d 398) (April 24, 1995) (Judge Bruce M. Selya) by Here's a great case involving the pre-1991 version of § 2F1.1 of the Guidelines that upholds a very substantial departure from the Guideline level based on "multiple loss causation." The district court …

U.S. v. Bennett, No. 95-1051 (1st Cir.) (60 F.3d 902) (July 31, 1995) (Judge Conrad K. Cyr) by This is the second appeal by the Government of a sentence imposed by Judge Harrington, where he tried to reduce a defendant's sentence by applying some creative thinking to the concept of …