UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 96-20396
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UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
CHRISTIAN EMMANUEL,
Defendant-Appellant.
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Appeal from the United States District Court
for the Southern District of Texas
(95-CR-8-5)
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March 26, 1997
Before REAVLEY, KING, and BARKSDALE, Circuit Judges.
PER CURIAM:*
Christian Emmanuel appeals from his conviction and 15-month
sentence for knowingly making and presenting false claims against
the United States by filing false tax returns.
Concerning Emmanuel’s contentions that there was insufficient
evidence supporting his conviction and that the government
knowingly used perjured testimony at trial, the record reveals
ample evidence to support the conviction, and, in addition, there
*
Pursuant to Local Rule 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in Local Rule
47.5.4.
is no proof that the Government’s witnesses committed perjury or
that the Government had any knowledge of perjury.
Emmanuel also attacks his sentence on the grounds that the
district court erroneously reduced the Government’s burden of proof
on the “amount of loss” issue and erred in calculating that amount
of loss. At sentencing, Emmanuel conceded that the preponderance-
of-the-evidence standard applied, so he has waived that issue on
appeal; moreover, the “amount of loss” fact-finding is not clearly
erroneous.
AFFIRMED