USA v. Luther Smith, Jr.

Filing

OPINION filed : the judgment of the district court is AFFIRMED as to the exclusion of the evidence and the calculation of the tax loss: but REVERSED as to the application of the enhancement for failing to report over $10,000 in income derived from criminal activity and the application of the obstruction of justice enhancement. Decision not for publication. R. Guy Cole , Jr., Circuit Judge; Bernice Bouie Donald, Circuit Judge, AUTHORING; and Thomas B. Russell, U.S. District Judge, WDKY.

Case: 11-5985

Document: 006111612671

Filed: 03/06/2013

Page: 1

UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Deborah S. Hunt
Clerk

100 EAST FIFTH STREET, ROOM 540
POTTER STEWART U.S. COURTHOUSE
CINCINNATI, OHIO 45202-3988

Filed: March 06, 2013
Ms. Katie Bagley
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502
PHB 7101A
Washington, DC 20044
Mr. Andrew C. Brandon
Federal Public Defender's Office
810 Broadway
Suite 200
Nashville, TN 37203
Mr. Frank Phillip Cihlar
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502
Washington, DC 20044
Mr. Gregory Victor Davis
U.S. Department of Justice
Tax Division, Appellate Section
P.O. Box 502
Washington, DC 20044
Mr. Henry A. Martin
Federal Public Defender's Office
810 Broadway
Suite 200
Nashville, TN 37203
Ms. Anne-Marie Moyes
Federal Public Defender's Office
810 Broadway
Suite 200
Nashville, TN 37203

Tel. [phone]
www.ca6.uscourts.gov

Case: 11-5985

Document: 006111612671

Filed: 03/06/2013

Re: Case No. 11-5985, USA v. Luther Smith, Jr.
Originating Case No. : 3:09-CR-167-1
Dear Sir or Madam,
The Court issued the enclosed (Order/Opinion) today in this case.
Sincerely yours,
s/Julie Brock
Case Manager
Direct Dial No. 513-564-7011
cc: Mr. Keith Throckmorton
Enclosure
Mandate to issue

Page: 2