US v. Yip, No. 08-10235
Defendant's tax fraud conviction is affirmed where: 1) the district court properly included defendant's unpaid state taxes in the tax loss computation on which his term of imprisonment and his restitution order were based; 2) defendant was not entitled to an imputed deduction for his unpaid state taxes; and 3) the district court properly applied the sentencing enhancement because defendant's actions obstructed an IRS audit. However, defendant's sentence is vacated per a separate unpublished memorandum.
Argued and Submitted October 13, 2009
Filed January 13, 2010
Opinion by Judge Graber
Theodore Y. H. Chinn and Howard T. Chang, Honolulu, HI
Leslie E. Osborne, Jr., Assistant United States Attorney, Honolulu, HI
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