Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caDC-10-03039/USCOURTS-caDC-10-03039-0/pdf.json

Parties Involved:
Abdul Karim Khanu
Appellant
United States of America
Appellee

Document Text:

United States Court of Appeals

FOR THE DISTRICT OF COLUMBIA CIRCUIT

____________

No. 10-3039 September Term 2011

1:09-cr-00087-CKK-1

Filed On: December 9, 2011

United States of America,

Appellee

v.

Abdul Karim Khanu,

Appellant

BEFORE: Sentelle*, Chief Judge; Brown, Circuit Judge; and Ginsburg* Senior

Circuit Judge

O R D E R

Upon consideration of the petition of appellant for panel rehearing filed October

21, 2011, it is 

ORDERED that the petition be denied. It is 

FURTHER ORDERED that the opinion filed October 7, 2011, be amended as

follows:

Slip Op., delete the second sentence of the second full paragraph on p. 11

through the end of the paragraph on p. 12, and insert in lieu thereof: 

We affirm the sentence because the district court made sufficient factual findings

at sentencing to support the inclusion of the $1.9 million in the calculation of tax

loss notwithstanding Khanu's "repayment" of those funds to his corporations. 

See U.S.S.G. § 2T1.1(c) (1), (5) (“the tax loss is the total amount of loss that was

the object of the offense (i.e., the loss that would have resulted had the offense

been successfully completed)” and is "not reduced by any payment of the tax

subsequent to the commission of the offense"); see also § 1B1.3(a) & cmt., n.1

(relevant offense conduct for purposes of sentencing is not limited to acts for

which defendant is criminally liable and includes "all acts and omissions

USCA Case #10-3039 Document #1334110 Filed: 10/07/2011 Page 1 of 2
United States Court of Appeals

FOR THE DISTRICT OF COLUMBIA CIRCUIT

____________

No. 10-3039 September Term 2011

committed ... by the defendant ... that occurred during the commission of the

offense, in preparation for that offense, or in the course of attempting to avoid

detection or responsibility for that offense").

Per Curiam

FOR THE COURT:

Mark J. Langer, Clerk 

BY: /s/

Michael C. McGrail 

Deputy Clerk

* Chief Judge Sentelle would grant the petition. 

* As of the date the petition was filed Judge Ginsburg had taken senior status. 

USCA Case #10-3039 Document #1334110 Filed: 10/07/2011 Page 2 of 2