United States v. Renner, No. 10-2112 (8th Cir. 2011)
Annotate this CaseDefendant was convicted of four counts of tax evasion and sentenced to 18 months imprisonment. Defendant appealed his convictions, arguing that the government constructively amended the indictment through the evidence presented at trial; the instructions erroneously defined "taxable income" and "good faith"; and the evidence was insufficient to support his convictions. The government appealed defendant's sentence, contending that the district court erroneously relied on a fact rejected by the jury in imposing a sentence below the applicable Sentencing Guidelines range. The court held that neither a constructive amendment nor a variance occurred; the jury was properly instructed and defendant's arguments to the contrary were rejected; and there was sufficient evidence for the jury to convict defendant. The court also held that the district court did not commit a procedural error and that the sentence was substantively reasonable. Accordingly, the judgment of the district court was affirmed.
Court Description: Criminal case - Criminal law and sentencing. Claim that the government constructively amended the indictment rejected as the government's proof at trial and the jury instructions corresponded with the course of conduct charged in the indictment; jury instructions defining taxable income and good faith were not erroneous; evidence was sufficient to support defendant's conviction for tax evasion; government's appeal of defendant's sentence rejected, as no procedural error occurred and the sentence was not substantively unreasonable.
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