Opinion ID: 741894
Heading Depth: 3
Heading Rank: 3

Heading: False Statement Counts 1 to 6

Text: 30 Nash contends that these false statement counts are multiplicitous because they involve multiple uses of the same set of false documents. He argues that submitting falsified 1985 and 1986 tax returns should constitute a single false statement, rather than two, and that submitting the tax returns to obtain both a loan and a line of credit cannot support separate counts. We disagree. 31 In United States v. Kennedy, 726 F.2d 546 (9th Cir.1984), this court held that separate sentences under section 1014 may be imposed for each for false document or set of false documents submitted to the bank. Id. at 548. Nash relies on the set of documents language to conclude that contemporaneous submission of false documents can support only one charge under section 1014. Although Kennedy is admittedly ambiguous, we do not read it so narrowly. The cases from the Fifth and Eleventh Circuits that Kennedy follows allowed multiple counts for each false statement on a separate document and, in fact, for the same false statement used to obtain multiple loans. See United States v. Glanton, 707 F.2d 1238, 1240 (11th Cir.1983) (finding each false statement on separate document to be separate count); United States v. Miranne, 688 F.2d 980, 986 (5th Cir.1982) (upholding 42 separate charges for use of single false statement to obtain 42 loans). We therefore conclude that the 1985 and 1986 false tax returns were separate documents that could independently support separate counts under section 1014. Furthermore, using the same documents to obtain a loan and a separate line of credit also warrants two charges. Counts one to six were not multiplicitous.