United States v. Carter

Defendant Vernon T. Carter appeals his sentence of 15 months imprisonment for filing false income tax returns. At the sentencing hearing, the district court denied Carters motion for a downward departure/variance and enhanced Carters sentence by two levels for obstruction of justice. Carter raises three arguments on appeal: (1) the district court erred when it denied his motion for a downward departure and/or variance based upon "exceptional family circumstances"; (2) the district court failed to consider adequately a sentence of probation and home detention based on the sentence given to Carters niece for similar conduct; and (3) the district court erred when it enhanced his sentence by two levels for obstruction of justice. Because the district court did not err in applying the obstruction enhancement, and because it imposed a reasonable sentence, we affirm.