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U.S. v. THICKSTUN

Nos. 96-30029, 96-30039.

110 F.3d 1394 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Charlot E. THICKSTUN; John Nazaroff, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided April 3, 1997.

Attorney(s) appearing for the Case

John Bernitz, Anchorage, AK; Michael S. Taggart, Assistant Federal Public Defender, Anchorage, AK, for defendants-appellants.

William C. Brown, United States Department of Justice, Washington, DC, for plaintiff-appellee.

Before WRIGHT, WALLACE and HAWKINS, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge.

John Nazaroff and Charlot Thickstun were convicted of bribing an IRS agent. We hold that Thickstun was not entrapped simply because she could not have committed the crime without government assistance, and that she was not entrapped by her co-conspirator. We further hold that, for sentencing purposes, the benefit to be received from the crime was the total tax debt they sought to eliminate.1

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