DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

063372P.pdf   08/20/2007  United States  v.  Richard L. Carlson
   U.S. Court of Appeals Case No:  06-3372
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Wollman, Author, with Chief Judge Loken and John
   R. Gibson, Circuit Judges]
   Criminal Case - sentence. Government appeals downward variance from
   18-24 months imprisonment to 8 months home confinement, five years
   probation and 1,000 hours community service for willfully failing to pay
   trust fund taxes. Sentence is unreasonable, as district court failed to
   adequately consider the seriousness of the offense, the goal of promoting
   respect for our federal tax laws, the need for a just sentence, the need for
   sentences to deter future criminal conduct, and the need to avoid
   unwarranted sentencing disparities. Extraordinary factors relied on by the
   district court were not sufficiently compelling to justify 100% variance.