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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  However, defendant's sentence is vacated per a separate unpublished memorandum.

Read US v. Yip, No. 08-10235

Appellate Information

Argued and Submitted October 13, 2009

Filed January 13, 2010


Opinion by Judge Graber


For Appellant:

Theodore Y. H. Chinn and Howard T. Chang, Honolulu, HI

For Appellee:

Leslie E. Osborne, Jr., Assistant United States Attorney, Honolulu, HI