US v. John Henry Walker

Filing 920090622

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 07-5017

UNITED STATES OF AMERICA, Plaintiff - Appellee, v. JOHN HENRY WALKER, Defendant - Appellant.

Appeal from the United States District Court for the Western District of North Carolina, at Charlotte. Frank D. Whitney, District Judge. (3:06-cr-00101)

Submitted:

June 9, 2009

Decided:

June 22, 2009

Before WILKINSON, MICHAEL, and TRAXLER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

M. Timothy Porterfield, Charlotte, North Carolina, for Appellant. Gretchen C. F. Shappert, United States Attorney, David A. Brown, Assistant United States Attorney, Charlotte, North Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: John Henry Walker pled guilty to making false

statements to a financial institution and aiding and abetting (Counts 1-3); tax evasion and aiding and abetting (Counts 4-8); and making false statements to federal agents (Count 9). sentencing objections hearing, to the the district court overruled (1) the At the Walker's tax loss

following

enhancements:

amount of over $400,000, under U.S. Sentencing Guidelines Manual ("USSG") §§ 2T1.1(a)(1), 2T4.1(H) (2006), resulting in a base offense level of 20; (2) a two-level increase for failing to report more than $10,000 of income from an illegal source, under USSG § 2T1.1(b)(1); and (3) a two-level increase for abusing a position of trust, under USSG § 3C1.1. Walker's resulting total

offense level was twenty-four, which, with a criminal history category of I, resulted in a sentencing range of 51-63 months of incarceration. The court imposed a sentence of sixty-three

months of incarceration: sixty-three months each for Counts 1-3, and sixty months each for Counts 4-9. All sentences were

imposed to run concurrently. On appeal, Walker again contests the above three

sentencing enhancements. deferential

We review Walker's sentence under a standard. Gall v. United We find

abuse-of-discretion

States, 552 U.S. 38, __, 128 S. Ct. 586, 590 (2007).

Walker has alleged no procedural or substantive error in the 2

district court's sentence.

Id. at 597; United States v. Pauley, Moreover, we find no

511 F.3d 468, 473-74 (4th Cir. 2007).

clear error in the district court's factual findings that the enhancements were supported by a preponderance of the evidence presented at the sentencing hearing. 446 F.3d 522, 527 (4th Cir. 2006). Accordingly, we affirm Walker's sentence. with oral argument presented as in the the facts and legal before We dispense are and United States v. Allen,

contentions the court

adequately

materials

argument would not aid the decisional process. AFFIRMED

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