122444P.pdf   05/06/2013  United States  v.  John Perry
   U.S. Court of Appeals Case No:  12-2444
   U.S. District Court for the Eastern District of Missouri - St. Louis   
   [PUBLISHED] [Loken, Author, with Murphy and Colloton, Circuit Judges]
   Criminal case - Criminal law and sentencing. There was more than
   sufficient evidence for a reasonable jury to find beyond a reasonable
   doubt, with respect to each count, that defendant committed an act of tax
   evasion within six years of the indictment; statements made to agent were
   admissible; no error in denying request for a Franks hearing as defendant
   offered no proof that the statements made in the warrant affidavits were
   deliberate lies or made with reckless disregard for the truth; district court
   did not err in its tax loss calculations; defendant's sentence was not
   substantively unreasonable; district court made clear that restitution was
   being ordered as a condition of supervision and not pursuant to Victim
   and Witness Protection Act or the Mandatory Victims Restitution Act,
   and the order needed not be vacated or remanded under an argument that
   the Acts do not apply to Title 26 offenses; no error in including interest in
   the restitution order; defendant's claim that allowing forfeiture and
   restitution would result in an improper double recovery was entirely
   speculative at this time, and the district court did not err in denying it;
   district court avoided any unfairness to defendant by providing that his
   restitution for the tax deficiency would be reduced by any amount the
   government recovered from his ex-wife.