US v.Wettstain, 08-5707, concerned a challenge to defendants’ convictions for their involvement in a large-scale methamphetamine drug distribution ring and sentences of life imprisonment.  The court affirmed for the most part, but vacated and remanded for resentencing a defendant’s life sentence on Counts II and IV and co-defendant’s life sentences on Counts III and IV.

 

US v. Blanchard, 09-1284, concerned a challenge to a conviction of defendant for failure to account for and pay over-withholding and FICA taxes and making and causing the making of a false claim for a tax refund.  The court vacated and remanded the district court’s restitution order, but affirmed in all remaining respects where: 1) offenses under section 7202 are covered by section 6531(4)’s six-year limitations period; 2) district court did not err in admitting evidence regarding discretionary expenditures; 3) while a defendant’s inability to pay taxes when due bears on the willfulness of his act, it is not an element of the offense under 26 U.S.C. section 7202; 4) district court did not err in refusing to give defendant’s proposed jury instructions; and 5) sufficient evidence supported defendant’s convictions under section 287.

Related Resources:

  • Full text of US v.Wettstain, 08-5707
  • Full text of US v. Blanchard, 09-1284

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