- 7 - 2. Conviction and Sentencing Petitioner was convicted of conspiracy to defraud a financial institution, bank fraud, mail fraud, wire fraud, making false statements to financial institutions, racketeering, and filing false tax returns for 1985 and 1986. He was sentenced to 12 years and 3 months in prison and 5 years of probation, and he was ordered to make restitution totaling more than $25 million to various financial institutions. Petitioner’s prison sentence included 3 years for filing a false tax return for 1985. 3. Petitioner’s Criminal Appeals The United States Court of Appeals for the Eleventh Circuit affirmed petitioner’s convictions. United States v. Neder, 136 F.3d 1459 (11th Cir. 1998). The United States Supreme Court (1) held that an error in jury instructions relating to the charge that petitioner had filed false tax returns under section 7206(1) for 1985 and 1986 was harmless; (2) affirmed petitioner’s convictions under section 7206(1) for 1985 and 1986; and (3) reversed and remanded various non-tax counts for determinations whether certain errors were harmless. Neder v. United States, 527 U.S. 1 (1999). On remand, the Court of Appeals held that the errors with regard to petitioner’s non-tax convictions were harmless and affirmed those convictions. United States v. Neder, 197 F.3d 1122 (11th Cir. 1999).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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