United States v. Park, No. 13-4142 (2d Cir. 2014)Annotate this Case
The United States appealed defendant's sentence imposed after he pled guilty to one count of filing a false corporate tax return. The court held that the district court failed to conduct a meaningful review of the 18 U.S.C. 3553(a) sentencing factors and that the cost of incarceration, much less a political phenomenon styled a "government shut-down," was not a permissible factor to consider in determining whether to impose a term of imprisonment. The court held that the probationary sentence imposed was substantively unreasonable in light of the need for deterrence and just punishment and the district court's own remarks suggesting that a term of imprisonment was warranted. Accordingly, the court vacated and remanded for resentencing.